In communion with the operators of the sector and professionals in the field, we expected that what happened last week would happen: the Superior Court of Justice of Valencia (SCJV) has raised a series of questions for the European Union Court of Justice (CJEU) on the possible violation of the Electricity Tax (known as IVPEE for its acronym in Spanish) and of the national law emanating from it (Law 15/2012) on the EU Directives regulating the taxation of energy products, electricity and excise duties, as well as other products of an environmental nature.