I dividendi distribuiti da Eni SpA ai possessori di azioni ordinarie sono tassati secondo quanto segue:
Per i soggetti residenti in Italia, a seguito della riforma fiscale entrata in vigore il 1° gennaio 2004, al dividendo non compete alcun credito d'imposta e, a seconda dei percettori, è soggetto a ritenuta alla fonte a titolo d'imposta del 12,5% o concorre in misura parziale alla formazione del reddito imponibile.
Per ogni ulteriore informazione a riguardo, leggi la "Guida alla nuova tassazione dei dividendi e dei redditi di società" dell'Agenzia delle Entrate.
Per i soggetti non residenti in Italia, i dividendi sono soggetti a ritenuta alla fonte a titolo d'imposta del 27%. Al fine di evitare una doppia imposizione, i non residenti in Italia percettori di dividendi distribuiti da società italiane possono richiedere un rimborso di imposta, regolato da specifiche convenzioni tra l'Italia e lo stato di residenza estero. Per ogni ulteriore informazione a riguardo, visita il sito del Ministero dell'Economia e delle Finanze.
Ogni titolo azionario quotato sul mercato borsistico italiano è contraddistinto da un codice alfanumerico valido a livello internazionale. Tale codice è detto ISIN (International Securities Identification Number). Per le azioni Eni il codice ISIN è IT0003132476. Oltre al codice ISIN le azioni Eni sono contraddistinte da due ulteriori codici valevoli rispettivamente per il mercato inglese e americano.
Codice SEDOL: 7145056
Codice CUSIP: 26874R108
Inoltre le azioni vengono identificate tramite una sigla o ticker, che varia a seconda del mercato di riferimento: la sigla dei titoli Eni quotati presso Borsa Italiana è ENI. A seconda delle agenzie giornalistiche finanziarie (Reuters, Bloomberg) il suffisso di tale sigla può variare, secondo lo schema seguente:
MERCATO BORSISTICO ITALIANO
Per conoscere la quotazione delle azioni Eni presso la Borsa di Milano clicca qui, mentre per la quotazione degli ADR del titolo Eni sul NYSE, clicca qui. L'ADR Eni viene indicato senza suffisso dall'agenzia Reuters (E), mentre viene indicato con il suffisso N dall'agenzia Bloomberg (E.US).
Nell'area "Investor Relations", "Eni in borsa", puoi trovare la quotazione aggiornata delle azioni Eni, sulla quotazione delle società controllate e l' andamento/grafici interattivi.
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