Case C-645/23, Hera Comm: Judgment of the Court (First Chamber) of 19 June 2025 (request for a preliminary ruling from the Corte d’appello di Bologna – Italy) – Hera Comm SpA v Falconeri Srl (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due)