In his conclusions in Case C-571/21 on 13 October 2022 [1], AG Rantos addressed the exemption from excise duties for electricity intended to produce more electricity.
The case concerns the refusal by…
The Court of Cassation (the Italian Supreme Court), in recent judgment no. 14983 of 15 July 2020, has set forth the principle of law that, as regards excise duties, the omission of a formal…
