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Income taxes | 12 Months Ended
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Dec. 31, 2021
Income taxes |
Income taxes | 33 Income taxes ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(€ million) |  | 2021 |  | 2020 |  | 2019
Current taxes: | ​ | ​ | ​ | ​ | ​ | ​
- Italian subsidiaries | ​ | 439 | ​ | 199 | ​ | 347
- subsidiaries of the Exploration & Production segment - outside Italy | ​ | 3,609 | ​ | 1,517 | ​ | 4,729
- other subsidiaries - outside Italy | ​ | 157 | ​ | 84 | ​ | 152
​ | ​ | 4,205 | ​ | 1,800 | ​ | 5,228
Net deferred taxes: | ​ | ​ | ​ | ​ | ​ | ​
- Italian subsidiaries | ​ | (45) | ​ | 672 | ​ | 599
- subsidiaries of the Exploration & Production segment - outside Italy | ​ | 552 | ​ | 73 | ​ | (172)
- other subsidiaries - outside Italy | ​ | 133 | ​ | 105 | ​ | (64)
​ | ​ | 640 | ​ | 850 | ​ | 363
​ | ​ | 4,845 | ​ | 2,650 | ​ | 5,591
​ Current income taxes payable by Italian subsidiaries include foreign taxes for €214 million and the effect of the additional Corporate tax as per Law 7/2009 for €97 million. The reconciliation between the statutory tax charge calculated by applying the Italian statutory tax rate of 24%(same amount in 2020 and 2019) and the effective tax charge is the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(€ million) |  | 2021 |  | 2020 |  | 2019
Profit (loss) before taxation | ​ | 10,685 | ​ | (5,978) | ​ | 5,746
Tax rate (IRES) (%) | ​ | 24.0 | ​ | 24.0 | ​ | 24.0
Statutory corporation tax charge (credit) on profit or loss | ​ | 2,564 | ​ | (1,435) | ​ | 1,379
Increase (decrease) resulting from: | ​ | ​ | ​ | ​ | ​ | ​
- higher tax charges related to subsidiaries outside Italy | ​ | 2,301 | ​ | 1,980 | ​ | 2,934
- effect of the valuation of the investments under the equity method | ​ | 180 | ​ | 97 | ​ | 9
- Italian regional income tax (IRAP) | ​ | 140 | ​ | 107 | ​ | 25
- effect additional tax law no 7/2009 | ​ | 97 | ​ | — | ​ | —
- impact pursuant to foreign tax effects of italian entities | ​ | 108 | ​ | 108 | ​ | 105
- tax effects related to previous years | ​ | 52 | ​ | (30) | ​ | 147
- effect due to the tax regime provided for intercompany dividends | ​ | 54 | ​ | 96 | ​ | 65
- impact pursuant to the write-down of deferred tax assets | ​ | (666) | ​ | 1,785 | ​ | 938
- other adjustments | ​ | 15 | ​ | (58) | ​ | (11)
​ | ​ | 2,281 | ​ | 4,085 | ​ | 4,212
Effective tax charge | ​ | 4,845 | ​ | 2,650 | ​ | 5,591
​ The higher tax charges at non-Italian subsidiaries related to the Exploration & Production segment for €2,040 million (€1,777 million and €2,934 million in 2020 and in 2019, respectively). In 2020, the Group incurred income taxes, despite a pre-tax loss of €5,978 million, due to the economic crisis caused by the COVID-19 having an enduring impact on the hydrocarbons demand and by the revision of the long-term prices and of future cash flows in Eni's activities. The lower projections of future taxable income had two impacts: the recognition of tax charges due to a write-down of deferred tax assets and a reduced capacity to recognize deferred taxes on the losses of the period.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2021-03-24 + Details
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