62023CJ0645_SUM
Case C-645/23
Hera Comm SpA
v
Falconeri Srl
(Request for a preliminary ruling from the Corte d’appello di Bologna)
Judgment of the Court (First Chamber) of 19 June 2025
(Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due)
Tax provisions – Harmonisation of laws – Excise duties – Directive 2008/118 – Electricity – Indirect taxes other than excise duty – Concept – Additional tax for the benefit of regional and local authorities a mere increase in the rate of excise duty on electricity – Grounds for exemption from that tax different from those applicable to the excise duty – Inclusion in the concept – Condition – Presence of a specific purpose
(Council Directive 2008/118, Art. 1(2))
(see paragraphs 42-48, 51-56, operative part 1)
Acts of the institutions – Directives – Direct effect – Limits – Obligation on the national court, in a dispute between private parties, to disapply a provision of national law establishing an indirect tax contrary to a directive – None – Limits – Possibility of seeking reimbursement directly from the Member State concerned
(Art. 288, 3rd para., TFEU)
(see paragraphs 60-67, operative part 2)
See the text of the decision.