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Income taxes | 12 Months Ended
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Dec. 31, 2017
Disclosure Of Income Tax Explanatory [Abstract] |
Disclosure of income tax [text block] | 43 Income taxes
(€ million) |  | 2017 |  | 2016 |  | 2015
Current taxes: |  |  |  |  |  |  |  |  |  |  |  |
- Italian subsidiaries |  |  | 712 |  |  |  | 195 |  |  |  | 155 |
- subsidiaries of the Exploration & Production segment - outside Italy |  |  | 3,167 |  |  |  | 2,671 |  |  |  | 4,015 |
- other subsidiaries - outside Italy |  |  | 142 |  |  |  | 133 |  |  |  | 218 |
|  |  | 4,021 |  |  |  | 2,999 |  |  |  | 4,388 |
Net deferred taxes: |  |  |  |  |  |  |  |  |  |  |  |
- Italian subsidiaries |  |  | (464 | ) |  |  | (243 | ) |  |  | 881 |
- subsidiaries of the Exploration & Production segment - outside Italy |  |  | (162 | ) |  |  | (813 | ) |  |  | (2,156 | )
- other subsidiaries - outside Italy |  |  | 72 |  |  |  | (7 | ) |  |  | 9 |
|  |  | (554 | ) |  |  | (1,063 | ) |  |  | (1,266 | )
|  |  | 3,467 |  |  |  | 1,936 |  |  |  | 3,122 |
Current income taxes payable by Italian subsidiaries amounted to €712 million and were in respect of the Italian corporate taxation IRES for €26 million and IRAP for €20 million and foreign taxes on the share of profit earned outside Italy for €666 million. The reconciliation between the statutory tax charge calculated by applying the Italian statutory tax rate of 24% (27.5% in 2016 and in 2015) and the effective tax charge is the following:
(€ million) |  | 2017 |  | 2016 |  | 2015
Profit (loss) before taxation |  |  | 6,844 |  |  |  | 892 |  |  |  | (4,277 | )
Tax rate (IRES) (%) |  |  | 24.0 |  |  |  | 27.5 |  |  |  | 27.5 |
Statutory corporation tax charge (credit) on profit or loss |  |  | 1,643 |  |  |  | 245 |  |  |  | (1,176 | )
Increase (decrease) resulting from: |  |  |  |  |  |  |  |  |  |  |  |
- higher tax charges related to subsidiaries outside Italy |  |  | 1,882 |  |  |  | 1,152 |  |  |  | 2,576 |
- impact pursuant to the write-off of deferred tax assets and recalculation of tax rates |  |  | (96 | ) |  |  | 397 |  |  |  | 1,514 |
- effect due to the tax regime provided for intercompany dividends |  |  | 1 |  |  |  | 87 |  |  |  | 114 |
- Italian regional income tax (IRAP) |  |  | 77 |  |  |  | 42 |  |  |  | 100 |
- effect due to non-taxable gains/losses on sales of investments |  |  | (177 | ) |  |  | 8 |  |  |  | (39 | )
- impact pursuant to redetermination of the Italian Windfall Corporate tax as per Law 7/2009 |  |  | 61 |  |  |  |  |  |  |  |  |
- effect due to discontinued operations |  |  |  |  |  |  |  |  |  |  | (288 | )
- other adjustments |  |  | 76 |  |  |  | 5 |  |  |  | 321 |
|  |  | 1,824 |  |  |  | 1,691 |  |  |  | 4,298 |
Effective tax charge |  |  | 3,467 |  |  |  | 1,936 |  |  |  | 3,122 |
In 2017, the higher tax charges at non-Italian subsidiaries of  €1,882 million related to the Exploration & Production segment for €1,811 million. In 2016, the higher tax charges at non-Italian subsidiaries of  €1,152 million related to the Exploration & Production segment for €1,211 million. The impact pursuant to the write-off of deferred tax assets and recalculation of tax rates of  €397 million was incurred at Italian subsidiaries and essentially related to a write-off at deferred tax assets due to projections of lower future taxable profit. In 2015, the higher tax charges at non-Italian subsidiaries of  €2,576 million related to the Exploration & Production segment for €2,410 million, including a write-off of deferred tax assets due to a reduced profitability outlook of  €1,058 million. The impact pursuant to the write-off of deferred tax assets and recalculation of tax rates of  €1,514 million was incurred at Italian subsidiaries and related to a write-off at deferred tax assets due to projections of lower future taxable profit and to a reduction due to a change in the statutory tax rate from 27.5% to 24%, starting from January 1, 2017. The effect due to the Italian regional income tax (IRAP) of  €100 million included a write-off at deferred tax assets due to projections of lower future taxable profit for €54 million.

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