Half-yearly financial Report at June 30, 2013 - A2A

Half-yearly financial report at June 30, 2013Other informationThe Tax Revenue Office has not appealed to the supreme court and the sentence has becomefinal.Plurigas S.p.A. - Excise duty audit for tax years 2009, 2010 and 2011On May 25, 2011 the Finance Police - Milan Tax Unit - began a tax audit into Plurigas S.p.A. inconnection with excise duty for fiscal years 2009, 2010 and 2011 limited to the date of access.The audit was completed on October 20, 2011 with the issue of a tax audit report describingirregularities in the compilation of the statements for the annual consumption of natural gas for2009 and 2010 and the inaccurate compilation of Intrastat lists for 2010. At the present date noformal assessment notice has been served.Edipower S.p.A. - VAT audit for fiscal 2004 to 2007In 2008 the Messina Customs Office performed a tax audit on the company to check thecorrectness for VAT purposes for fiscal years 2004 to 2007 of the commercial purchases bythe tollers of the fuel that is used in the San Filippo del Mela thermoelectric power station forthe production of electricity. More specifically, the aim of the audit was to check whether VATwas charged on the excise duty discharged by the tollers after the purchase of the fuel. In thetax audit report the Customs Office claimed additional tax amounting in total to 5.57 millioneuro plus penalties of the same amount. Edipower S.p.A. filed its defensive arguments againstthe tax audit report with the Customs Office and the Tax Revenue Office having jurisdictionfor the recovery of VAT.149By way of a notice served on December 29, 2009 relating to fiscal year 2004 the Milan TaxRevenue Office assessed VAT on excise duty and interest for a total of 1.98 million euro pluspenalties of 2.6 million euro. After filing an application for annulment by internal review and,subsequently, an application for settlement, without receiving any positive response from theTax Revenue Office, in 2010 Edipower S.p.A. filed an appeal against the assessment notice. Theappeal was upheld by the Milan Provincial Tax Commission which ordered the assessment tobe cancelled. The Tax Revenue Office has not appealed and accordingly the sentence in thecompany’s favor has become final.On December 14, 2010 the Milan Tax Revenue Office served Edipower S.p.A. with a similarassessment notice for additional VAT on excise duty plus penalties relating to fiscal 2005, inwhich it made a demand for VAT and interest of 1.9 million euro, arguing the same reasonsused in the assessment notice relating to 2004. In the same assessment, the Tax RevenueOffice also provided notification of the result of the partial audit of fiscal 2005, claimingadditional IRES and IRAP of 0.62 million euro plus accumulated penalties in both cases of 1.3million euro.