C-645/23Hera Comm SpA v Falconeri Srl

The court's own keywords

Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due.

Interprets