The Tax on the Value of Electric Energy Production and the decision of the CJEU or march 3 3, 2021, C-220-19, Oliva Park: a critical view

Abstract

The Tax on the Value of Electric Energy Production, approved in 2012, has been questioned, both at the national and the EU level. Recently, the Luxembourg Court issued a ruling concluding that it cannot be considered an indirect tax and therefore that it does not breach the rules on excise duties. As the Spanish Constitutional Court already ruled on the compatibility of this tax with the ability to pay principle, this ruling comes to settle the strong controversy created by the establishment of this figure.