39It is common ground that, in the present case, the contested contributions are not charged on income or capital within the meaning of the Court’s case-law (see, to that effect, judgment in Commission v Belgium, C‑437/04, EU:C:2007:178, paragraph 44). In addition, the electricity and gas suppliers include the contested contributions in the invoices for those supplies to the EU institutions. Accordingly, those contributions must be considered to be indirect taxes falling within the scope of the second paragraph of Article 3 of the Protocol.
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