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Income taxes - Reconciliation between statutory tax and effective tax charge (Details) - EUR (€) € in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Income Taxes |  |  |
Profit (loss) before taxation | € 10,228 | € 22,049 | € 10,685
Tax rate (IRES) (%) | 24.00% | 24.00% | 24.00%
Statutory corporation tax charge (credit) on profit or loss | € 2,455 | € 5,292 | € 2,564
Increase (decrease) resulting from: |  |  |
- higher tax charges related to subsidiaries outside Italy | 3,036 | 3,388 | 2,301
- extraordinary contribution effect for companies in energy sector |  | 1,971 |
- impact pursuant to foreign tax effects of italian entities |  | 66 | 108
- effect of the valuation of the investments under the equity method | (26) | 50 | 180
- effect due to the tax regime provided for intercompany dividends | 7 | 11 | 54
- Italian regional income tax (IRAP) | 91 | (18) | 140
- tax effects related to previous years | 48 | (19) | 52
- effect of reversals (impairments) of deferred tax assets | (96) | (241) |
- impact pursuant to (reversal) impairment of deferred tax assets | (221) | (2,087) | (666)
- other adjustments | 74 | (325) | 112
Net tax effect | 2,913 | 2,796 | 2,281
Income tax expense | 5,368 | 8,088 | 4,845
Exploration & Production |  |  |
Increase (decrease) resulting from: |  |  |
- higher tax charges related to subsidiaries outside Italy | € 3,026 | € 2,940 | € 2,040

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to the tax regime provided for intercompany dividends. + References No definition available. + Details
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