Supply contract, Action for recovery of undue payments, Provincial surcharge on the excise duty on electricity, Payment by the consumer, by way of compensation, against the supplier, Supreme Court of Cassation, Third Civil Section, Judgment no. 16992 of 06/24/2025

Studio Legale Mazza > News  > Supply contract, Action for recovery of undue payments, Provincial surcharge on the excise duty on electricity, Payment by the consumer, by way of compensation, against the supplier, Supreme Court of Cassation, Third Civil Section, Judgment no. 16992 of 06/24/2025

Supply contract, Action for recovery of undue payments, Provincial surcharge on the excise duty on electricity, Payment by the consumer, by way of compensation, against the supplier, Supreme Court of Cassation, Third Civil Section, Judgment no. 16992 of 06/24/2025

Constitutional illegitimacy of the art. 6, paragraph 1, letter. c), and 2, legislative decree n. 511 of 1988

The Third Civil Section, following the ruling of the Constitutional Court. n. 43 of 2025, enunciated the following principle of law:

«With regard to the reimbursement of the provincial surcharge on the excise duty on electricity, the final consumer, who has paid the energy supplier, by way of compensation, this tax, subsequently declared to be in conflict with European Union law, can take action against the said supplier through the action for the recovery of objective undue payments pursuant to art. 2033 of the Civil Code, in consideration of the undue nature of this tax, given the constitutional illegitimacy of the art. 6, paragraph 1, letter. c), and 2, legislative decree n. 511 of 1988, as converted and replaced”.

Source Supreme Court of Cassation

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