French tax on electricity transport does not constitute ‘other indirect tax’

• The CJEU held that France’s TBV (tariff levy on electricity transmission) is not an “other indirect tax” under Article 1(2) of Directive 2008/118/EC.
• The key reason was that the TBV is calculated independently of the actual amount of electricity consumed, so it is not directly linked to consumption.
• The mere fact that the levy can be passed on to end-users does not make it an indirect tax on electricity consumption.

Source Tax Live

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