- A2A Energia SpA included an additional provincial tax in its electricity charges to Gabel Industria Tessile SpA until 2012
- The tax was repealed because it was incompatible with the EU Excise Duty Directive
- Gabel Industria had limited ability to recover the tax from A2A Energia under national law
- Advocate General Emiliou’s opinion allows national courts to recognize horizontal direct effect
- Vertical direct effect may be asserted against certain bodies controlled by public authorities
- It could be impossible or excessively difficult for Gabel Industria to pursue a claim against A2A Energia without horizontal direct effect
- Gabel Industria may be entitled to rely on the vertical direct effect of the Excise Duty Directive
- A further avenue may become available for recovery of the overpaid duty if the CJEU endorses the AG’s opinion
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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