Case C-316/22, Gabel Industria Tessile and Canavesi: Judgment of the Court (Fifth Chamber) of 11 April 2024 (request for a preliminary ruling from the Tribunale di Como - Italy) - Gabel Industria Tessile SpA, Canavesi SpA v A2A Energia SpA, Energit SpA, Agenzia delle Dogane e dei Monopoli (Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness)