{"id":"https://openalex.org/W4408561069","doi":"https://doi.org/10.59403/3z0vs9v","title":"Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework","display_name":"Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework","publication_year":2025,"publication_date":"2025-03-18","ids":{"openalex":"https://openalex.org/W4408561069","doi":"https://doi.org/10.59403/3z0vs9v"},"language":"en","primary_location":{"id":"doi:10.59403/3z0vs9v","doi":"https://doi.org/10.59403/3z0vs9v","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3z0vs9v","pdf_url":null,"source":{"id":"https://openalex.org/S4390573758","display_name":"International VAT Monitor","issn_l":"0925-0832","issn":["0925-0832","2352-9210"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International VAT Monitor","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093596457","display_name":"S. Chirichigno","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. Chirichigno","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5093596458","display_name":"V. Segre","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"V. Segre","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.05161502,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"36","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13758","display_name":"Energy Law and Policy","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.871999979019165},{"id":"https://openalex.org/keywords/renewable-energy-contracts","display_name":"renewable energy contracts","score":0.6809999942779541},{"id":"https://openalex.org/keywords/energy-taxes","display_name":"energy taxation","score":0.5830000042915344}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5773059129714966},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.42677903175354004},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.38217681646347046},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.34229326248168945},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.3309860825538635},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.27994614839553833},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/3z0vs9v","doi":"https://doi.org/10.59403/3z0vs9v","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3z0vs9v","pdf_url":null,"source":{"id":"https://openalex.org/S4390573758","display_name":"International VAT Monitor","issn_l":"0925-0832","issn":["0925-0832","2352-9210"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International VAT Monitor","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W1987981565","https://openalex.org/W2765153054","https://openalex.org/W2596173151","https://openalex.org/W3213789065","https://openalex.org/W3080576469","https://openalex.org/W4231340554","https://openalex.org/W1491839574","https://openalex.org/W2192670466","https://openalex.org/W3009514698"],"abstract_inverted_index":{"Power":[0],"Purchase":[1],"Agreements":[2],"(PPAs)":[3],"have":[4,29],"become":[5],"an":[6],"increasingly":[7],"important":[8],"instrument":[9],"in":[10,72],"the":[11,53,56,73],"energy":[12],"market,":[13],"particularly":[14,43],"as":[15],"companies":[16],"seek":[17],"to":[18,46],"manage":[19],"their":[20,47],"electricity":[21],"costs":[22],"and":[23,59],"sustainability":[24],"commitments.":[25],"While":[26],"these":[27],"agreements":[28],"evolved":[30],"into":[31],"various":[32],"forms,":[33],"virtual":[34,63],"PPAs":[35],"present":[36],"unique":[37],"challenges":[38],"from":[39],"a":[40,66],"tax":[41,60],"perspective,":[42],"with":[44,65],"respect":[45],"VAT":[48],"treatment.":[49],"In":[50],"this":[51],"article,":[52],"authors":[54],"examine":[55],"complex":[57],"legal":[58],"framework":[61],"surrounding":[62],"PPAs,":[64],"specific":[67],"focus":[68],"on":[69],"recent":[70],"developments":[71],"Italian":[74],"context.":[75]},"counts_by_year":[],"updated_date":"2026-08-18T07:49:30.821534","created_date":"2025-10-10T00:00:00"}
