Court of Justice (Tenth Chamber) 3 March 2021, C-220/19 (Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana.)

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The Court addressed the compatibility of Spain's tax on the value of electricity production (IVPEE) with EU directives concerning excise duties and renewable energy. It ruled that the IVPEE does not contravene Directive 2008/118/EC, Directive 2009/28/EC, or Article 107(1) TFEU, as it can be levied uniformly on both renewable and non-renewable electricity without being deemed discriminatory or contrary to EU law. The Court concluded that the tax's primary aim is budgetary revenue rather than environmental protection, thus affirming its legality under EU regulations.AI

European Union · · · Cited by 23 · 03-03-2021

JUDGMENT OF THE COURT (Tenth Chamber) 3 March 2021 ( *1 ) (Reference for a preliminary ruling – Directive 2008/118/EC – General arrangements for excise duty – Article 1(2) – Other indirect taxes on excise goods – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) –

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