1.

Must the provisions of Articles 107 and 108 TFEU be interpreted as meaning that national legislation which imposes a tax only on certain producers of electricity, such as renewable [energy producers], [and] not all electricity producers, constitutes State aid granted to exempt persons and subject to the notification requirement?

2.

Must the provisions of Articles 3(1) and (4), 9(2) and 58(b) to (d) of Directive 2019/944 (1) and Article 3(f), (g), (i) and (n) of Regulation 2019/943, (2) under which the Member States must guarantee a level playing field and non-discriminatory conditions to electricity producers, be interpreted as precluding national legislation that imposes an additional tax only on certain electricity producers, including renewable [energy producers], exempting certain categories of producers from paying tax, even though all electricity producers are in a comparable situation, having regard, inter alia, to the comparable income obtained from the sale of electricity?

3.

Must Articles 49, 56 and 63 TFEU and Article 17 of the Charter of Fundamental Rights of the European Union be interpreted as precluding national legislation which imposes a discriminatory and excessive tax only on certain producers of electricity (including renewable [energy producers]), to the exclusion of other categories of producer?

4.

Prior to Regulation 2022/1854, (3) must Directive 2019/944 and Regulation 2019/943 be interpreted as precluding national legislation that results in the fixing of selling prices or a restriction on the freedom to set selling prices?

5.

Must the precautionary principle, the principle that preventive action should be taken, the principle that pollution should be rectified at source and the ‘polluter pays’ principle, and [Articles 2(1) and (2)] and 4 of Regulation 2021/1119, (4) read in conjunction with Article 191(2) TFEU and Article 3(1), (3) and (4) of Directive 2018/2001, (5) which regulates the objectives of climate neutrality at EU level, be interpreted [as] precluding national legislation that undermines the European objectives relating to the achievement of climate neutrality and the EU’s policy on energy taxation? If so, what are the criteria to be met when determining that tax in order to comply with the principles set out above?

6.

Must Article 401 of Directive 2006/112/EC (6) be interpreted as precluding national legislation such as that introduced by [Emergency Order No 27/2022], which imposes a turnover tax on revenue from the sale of electricity?