The Firm, with Marco Emma and Riccardo Rinaldi, published on “Il Fisco” (No. 24/2022) an article commenting the extraordinary contribution on windfall revenues introduced by Article 37 of Decree-Law No. 21/2022 and substantially amended by the so-called “Decreto Aiuti” (No. 50/2022) with highlights on some of its most critical aspects, including constitutional ones.