54First, as the referring court observes, there is no formal mechanism for passing on the tax. In such a situation, the fact that the application of the IVPEE led to an increase in the price of energy and, consequently, of the electricity invoice for all final consumers does not appear, in itself, to be sufficient to conclude that that tax is passed on in its entirety to those consumers. Otherwise, any tax borne by electricity producers which has even a minimal impact on the final price of electricity paid by consumers would have to be regarded as an indirect tax, within the meaning of Article 1(2) of Directive 2008/118, despite the absence of a direct and inextricable link between such a tax and the consumption of electricity.
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