- AG’s conclusion: Advocate General Brkan advised that the French tariff-based contribution on electricity transport (TBV) does not fall under “other indirect taxes” within the meaning of Article 1(2) of Directive 2008/118/EC.
- Reasoning: The TBV is linked to fixed tariffs for using public electricity networks and lacks a direct or inseparable connection to electricity consumption, meaning it is not a tax on consumption.
- Implication: Since TBV is outside the scope of Article 1(2), claims for reimbursement by end-users like Accorinvest and Société Générale SA are unlikely to succeed under EU excise rules.
Source: Taxlive article
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