- The Advocate General has concluded that Italy is not in violation of EU law by allowing final customers to reclaim tax levied in breach of EU law from the supplier who pays the tax on behalf of the State.
- This decision was made in response to a case involving Gabel Industria Tessile SpA and Canavesi SpA, who requested reimbursement of a surcharge paid for electricity purchased from A2A Energia SpA and Energit SpA.
- The Italian court asked preliminary questions due to different outcomes in similar cases.
- The Advocate General notes that the customer can submit a claim for reimbursement directly to the tax authorities if reimbursement by the provider is impossible or excessively difficult.
Source Taxlive
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