The recent ruling of the Court of Cassation (Corte di Cassazione) no. 27099 of 23 October 2019, established the illegality of the provincial surcharge on excise duties on electricity paid for the two-year period 2010-2011, abolished the following year by the decrees of the Minister of Economy and Finance of 30 December 2011 implementing, respectively, the provisions of Article 2, paragraph 6 of Legislative Decree no. 23/2011 and Article 18, paragraph 5 of Legislative Decree no. 68/2011 published in the Official Journal on 31.12.2011. The aforementioned illegality arose from an indication of EU source (EU Directive 2008/118/EC) concerning the method of levying the tax adopted for the reference period.
During the two-year period under review, the excise duty surcharge was applied to the withdrawal of electricity (up to 200,000 kWh per month) until the date of its repeal, which took place on 31 December 2011. The quantification of the rate in the bill presented different values in relation to the Province of reference. However, in general, the final amount was included between 0.0093 €/kWh and 0.0114 €/kWh.
Considering the maximum monthly consumption bracket on which the surcharge was charged (200,000 kWh), the expenditure incurred can extend up to a maximum of about € 27,000.00 per year/POD. The abovementioned ruling also provided that, in order to obtain reimbursement of the surcharge improperly paid, the end user may take action against the supplier. By virtue of the contractual nature of the liability arising from the relationship between the supplier and the user, the limitation period for the action is set at ten years.
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