Guides· 9 min.
AD-1 Cogeneration in Italy: HE-CHP, Art. 52 TUA Exemption and the 2025 Supreme Court Ruling
High-efficiency cogeneration (CAR) is governed by D.Lgs. 20/2007 and DM 4 August 2011 and DM 5 September 2011 (directive 2012/27/EU). The Art. 52(3)(a) TUA excise exemption applies only to electricity used to produce more electricity, not to heat or general services (Italian Supreme Court order, February 21, 2025). AD-1 quadri, natural-gas relief and common errors.