Opinion of Advocate General Campos Sánchez-Bordona in the case IRCCS - Fondazione Santa Lucia.
(1) The advantages established in favour of certain ‘energy-intensive' businesses, enabling them to reduce their contribution to general electricity network costs, do not fall within the concept of ‘tax reductions' provided for in Article 17(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, in view of the fact that the mechanism for defraying those general costs cannot be categorised as indirect taxation for specific purposes within the meaning of Article 1(2) of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC. 
(2) In the event that the contribution towards general electricity network costs were to constitute indirect taxation for specific purposes, within the meaning of Article 1(2) of Directive 2008/118, the Member States would be able, under Article 17 of Directive 2003/96, to establish tax reductions in that respect in favour of energy-intensive businesses belonging to the manufacturing sector.

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Rubriek: Europees belastingrecht

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