- The Court ruled that the French electricity transmission levy (TBV) is not an “other indirect tax” under Article 1(2) of Directive 2008/118/EC.
- The TBV is calculated independently of the actual quantity of electricity consumed.
- Accorinvest and Société Générale SA challenged the TBV, seeking a refund, but the Court found no direct link between the levy and electricity consumption.
- The ruling clarifies the distinction between consumption-based taxes and tariff-based levies in the energy sector under EU law.
Source: fiscal-requirements.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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