Judgement of the CJEU of March 3,2021 states that the tax on the value of electricity production does not infringe EU law.
The Court of Justice of the European Union issued a judgment on March 3,2021 (case C-220/19) stating that the tax on the value of electricity production does not infringe EU law.
> The tax on the value of electricity production (“IVPEE”) is not an indirect tax and, therefore, cannot infringe Directive 2008/118/EC of December 16, 2008, concerning the general arrangements for excise duty, under which Member States are permitted, subject to fulfillment of certain conditions, to establish indirect taxes on products on which a harmonized tax is already levied as in the case of electricity.
> The fact that the IVPEE is levied on the production of electricity from renewable energy and may have the aim of raising revenue does not give rise to an infringement of Directive 2009/28/EC, of April 23, 2009, which seeks to promote electricity production from renewable energy sources.
> The fact that the IVPEE does not apply to electricity producers located in other Member States that incorporate electricity into the Spanish electricity system does not constitute a state aid contrary to the internal market for electricity, nor does it violate the principle of non-discriminatory network access.