Mineral Oils

Pursuant to Law No. 239 of August 23, 2004, “Reorganization of the energy sector, as well as delegation to the Government for the reorganization of existing provisions on energy” (the so-called Marzano Law), crude mineral oils, the residues of their distillations and all other species and qualities of derived and assimilated petroleum products, including liquefied petroleum gas (L.P.G.) and biodiesel, are included in the category of mineral oils.

The structure of the Italian oil market, like that of most European markets, is marked by different phases or stages involving the production process, the transportation and storage process, and finally, the commercial and distribution process. In particular, three macro systems can be distinguished:

  • The refining system, which essentially carries out product processing/production activities;
  • the logistics system, which includes product transportation and storage activities, divided between oil companies and private operators independent of oil companies;
  • The system of wholesale (off-network) or retail sales of fuels (network) and petroleum products in general.

The structure of logistics is divided into coastal warehouses, suitable for receiving finished goods directly by sea, and warehouses located in ‘the interior of the country connected to rail links or operating as tax warehouses.

ASSOCOSTIERI, since its establishment, has always represented private operators in the logistics and energy market sector, who, in part, carry out storage and product handling service activities on behalf of principals who own the goods, and in part carry out marketing activities for their own products.

Rentri

Robin Hood Tax

Latest Updates

Prime Ministerial Decree of 10 September 2025 on the identification of works and infrastructure necessary for the phase-out of coal use in Sardinia and the decarbonisation of the island’s industrial sectors.

ACN Decision No. 333017 of 19 September 2025 “referred to in Article 7, paragraph 6, of Legislative Decree No. 138 of 4 September 2024, adopted in accordance with the procedures set out in Article 40, paragraph 5, concerning terms, methods and procedures for use of and access to the digital platform, as well as additional information that entities must provide to the competent national NIS authority and terms, methods and procedures for the designation of NIS representatives throughout the national territory

Note from the Customs and Monopolies Agency Prot. 746844/RU dated 27/11/2025 concerning ‘Lubricating oils, change in the contribution pursuant to Article 236, paragraph 7, of Legislative Decree No. 152/2006 – effective 1 December 2025. Information notice’.

ADM Circular No. 31/2025 of 1 December 2025 concerning ‘Implementation of Article 3 of Legislative Decree No. 43 of 28 March 2025. Amendments to the tax regulations governing HVO and biodiesel. Operating instructions.’

Decree of the Ministry of Infrastructure and Transport of 24 October 2025 establishing ‘Definition of the criteria for the allocation of the Fund for the sustainable mobility strategy and the amount of resources allocated to the renewal of the vehicle fleet for the years 2027 to 2031’.

Ministry of the Environment and Energy Security 15 December 2025 ‘Technical specifications for the preparation and transmission of electronic documentation for SEA and EIA procedures pursuant to Legislative Decree No. 152/2006’