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Income taxes
 12 Months Ended
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.