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Income taxes
 12 Months Ended
Dec. 31, 2018
Disclosure of Income Tax Explanatory [Abstract]  
Disclosure of income tax [text block]
32 Income taxes
 
(€ million)
 
2018
 
2017
 
2016
Current taxes:
 
 
 
 
 
 
 
 
 
 
 
 
- Italian subsidiaries
 
 
301
 
 
 
712
 
 
 
195
 
- subsidiaries of the Exploration & Production segment - outside Italy
 
 
4,906
 
 
 
3,167
 
 
 
2,671
 
- other subsidiaries - outside Italy
 
 
163
 
 
 
142
 
 
 
133
 
 
 
 
5,370
 
 
 
4,021
 
 
 
2,999
 
Net deferred taxes:
 
 
 
 
 
 
 
 
 
 
 
 
- Italian subsidiaries
 
 
130
 
 
 
(464
)
 
 
(243
)
- subsidiaries of the Exploration & Production segment - outside Italy
 
 
497
 
 
 
(162
)
 
 
(813
)
- other subsidiaries - outside Italy
 
 
(27
) 
 
 
72
 
 
 
(7
)
 
 
 
600
 
 
 
(554
)
 
 
(1,063
)
 
 
 
5,970
 
 
 
3,467
 
 
 
1,936
 
Current income taxes payable by Italian subsidiaries referred to foreign taxes for €
241
million.
The reconciliation between the statutory tax charge calculated by applying the Italian statutory tax rate of 24% (24% in 2017 and 27.5% in 2016) and the effective tax charge is the following:
(€ million)
 
2018
 
2017
 
2016
Profit (loss) before taxation
 
 
10,107
 
 
 
6,844
 
 
 
892
 
Tax rate (IRES) (%)
 
 
24.0
 
 
 
24.0
 
 
 
27.5
 
Statutory corporation tax charge (credit) on profit or loss
 
 
2,426
 
 
 
1,643
 
 
 
245
 
Increase (decrease) resulting from:
 
 
 
 
 
 
 
 
 
 
 
 
- higher tax charges related to subsidiaries outside Italy
 
 
3,096
 
 
 
1,882
 
 
 
1,152
 
- impact pursuant to the write-off of deferred tax assets and recalculation of tax rates
 
 
252
 
 
 
(96
)
 
 
397
 
- effect due to the tax regime provided for intercompany dividends
 
 
47
 
 
 
1
 
 
 
87
 
- Italian regional income tax (IRAP)
 
 
50
 
 
 
77
 
 
 
42
 
- effect due to non-taxable gains/losses on sales of investments
 
 
(1
)
 
 
(177
)
 
 
8
 
- impact pursuant to redetermination of the Italian Windfall Corporate tax as per Law 7/2009
 
 
 
 
 
 
61
 
 
 
 
 
- other adjustments
 
 
100
 
 
 
76
 
 
 
5
 
 
 
 
3,544
 
 
 
1,824
 
 
 
1,691
 
Effective tax charge
 
 
5,970
 
 
 
3,467
 
 
 
1,936
 
  
The higher tax charges at non-Italian subsidiaries €related to the Exploration & Production segment for €
3,014
million (€
1,811
million and €
1,211
million in
2017
and in
2016
, respectively).