Potential Unlawfulness of the Regional Surcharge on Natural Gas: Right to Reimbursement for Consumers and Businesses
The regional surcharge on natural gas excise duty (ARISGAN) is an indirect tax that Regions may apply only where it serves a specific purpose, as required by EU Directive 2020/262.
A specific purpose means that a direct link must exist between the revenue collected and the funding of measures in the energy, environmental or sustainable development sectors.
Analyses carried out on natural gas supplies in the relevant Italian Regions (all Regions excluding Lombardy and those with special autonomous status) indicate that, in many cases, the surcharge was introduced without any earmarking of the revenue collected, serving purely budgetary objectives.
Such conduct may constitute a breach of European Union law, entitling end users and businesses to seek reimbursement of amounts unduly paid as ARISGAN.
The question of the lawfulness of the legislation establishing ARISGAN is currently pending before the Constitutional Court, with potentially significant implications for millions of consumers and businesses.
Enforce Your Rights
As with previous campaigns managed by Libra – FdC SpA, joining the Gas Campaign will not entail any upfront costs for the participating company, nor any litigation risk. Legal, technical and organisational expenses, as well as the risk of an adverse outcome, are entirely funded.
The Gas Campaign is open to all businesses that have paid ARISGAN, whether Italian companies or foreign enterprises with facilities in the Italian Regions identified above in the context of this case.
Case Summary Sheet
- Name: “Gas” Campaign
- Eligible Parties: Businesses that purchased gas and paid the ARISGAN surcharge
- Recoverable Amount: The actual amount of ARISGAN paid on invoices
- Relevant Years: 10 years prior to the date of the application
Evidence of Damages
- Gas purchase invoices (utility bills);
- Supply contracts and any subsequent amendments;
- Proof of payment, where invoices do not evidence prior settlement;
The campaign will run from 1 May 2026 until the available funding allocation is exhausted.
