General Court 28 January 2026, Case T-653/24, Accorinvest: Judgment of the General Court (Chamber giving preliminary rulings) of 28 January 2026 (request for a preliminary ruling from the Conseil d’État – France) – Accorinvest and Société générale v Ministre de l’Économie, des Finances et de la Souveraineté industrielle et numérique (Reference for a preliminary ruling – Taxation – Excise duties – Other indirect taxes on excise goods – Article 1(2) of Directive 2008/118/EC – Concept of other indirect tax – Tariff-based contribution on electricity transmission and distribution services – Passing on the tax to the consumer – Direct and inseverable link between the tax and the consumption of electricity)

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