- 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
Latest Posts in "France"
- Toulouse Court Clarifies VAT Rules for Cross-Border Sales by Andorran Company to France
- E-Invoicing and E-Reporting in France: Frameworks, Differences, Compliance Risks, and Penalties
- France Announces Mandatory E-Invoicing and E-Reporting for All Businesses Starting 2026
- E-invoicing reform in France: why the choice of the Plateforme Agréée is a strategic decision
- Basware Webinar: Beyond compliance – how e-invoicing is transforming finance in 2026 (March 12)
