Judgment of the Court (First Chamber) of 19 June 2025.#Hera Comm SpA v Falconeri Srl.#Request for a preliminary ruling from the Corte d’appello di Bologna.#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.#Case C-645/23.