El requisito del «fin específico» en los impuestos adicionales sobre la electricidad: STJUE de 19 de junio de 2025, C-645/23

Abstract

The judgment analyses an additional tax on electricity in Italy, examining whether its purely revenue-raising purpose is compatible with Directive 2008/118/EC and the requirement to have a «specific purpose». At the same time, it addresses the channel for refunding the tax to the final consumer, focusing its analysis on the limits of the horizontal direct effect of the Directive in disputes between individuals and on the need to guarantee an effective remedy.