The Firm, with Marco Emma and Riccardo Rinaldi, published on “Il Fisco” (No. 20/2023) an article commenting the extraordinary contribution on windfall revenues (introduced by Article 37 of Decree-Law No. 21/2022) and the temporary solidarity contribution (introduced by the 2023 Italian Budget Law) with highlights on some of their most critical aspects, including compliance with the fundamental principles of the European Union and the Italian Constitution.