“Squaring the Circle”: the Italian Constitutional Court on the Horizontal Direct Effect of the Excise Duty Directive
Constitutional Court, 15th April 2025, n. 43
La “quadratura del cerchio” della Corte Costituzionale sulla questione degli effetti diretti orizzontali della direttiva sulle accise
La “quadrature du cercle” de la Cour constitutionnelle italienne sur la question de l’effet direct horizontal de la directive relative au régime général d’accise
With the decision No. 43 of April 15, 2025, the Italian Constitutional Court addressed the long-standing issue of the provincial surcharge on the electricity excise duty, declaring the relevant legislation unconstitutional. The case also represents a valuable opportunity to test the various remedies and instruments developed over the years to mitigate the negative effects resulting from the lack of direct horizontal effect of a directive, culminating in the declaration of constitutional illegitimacy.
