Official Journal of the European Union

EN

C series

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C/2025/1232

(Case T-653/24, Accorinvest)

(C/2025/1232)

Language of the case: French

Referring court

Parties to the main proceedings

Appellants: Accorinvest and Société Générale SA

Respondent: Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique

Questions referred

1.Are the provisions of Article 1(2) of Directive 2008/118/EC to be interpreted as meaning that the existence of a legal mechanism for passing on the tax to the final consumer of a product subject to excise duty implies in itself the existence of a direct and inseverable link between that tax and the consumption of that product, with the result that it must be regarded as another indirect tax within the meaning of Article 1(2) of Directive 2008/118/EC, even where that tax is calculated independently of the quantity of product actually consumed?

2.Are the provisions of Article 1(2) of Directive 2008/118/EC to be interpreted as meaning that a tax, such as the tariff-based transmission contribution, which is based on the fixed component of the standing charges for use of the public electricity networks, and excludes the variable part of those charges – which is the only component that varies according to the quantity of electricity consumed – but which is payable under the network access contracts concluded by consumers or their suppliers, has a direct and inseverable link with the consumption of electricity, with the result that it must be regarded as another indirect tax within the meaning of those provisions?

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ELI: http://data.europa.eu/eli/C/2025/1232/oj

ISSN 1977-091X (electronic edition)

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