In its decision of 26 May, the Supreme Court ratified the criterion upheld by the Economic Agreement Arbitration Board in its Ruling of 2 July 2014, of considering that the characteristic purpose of the operations of the distributors in the electricity sector, i.e. the one that provides it with content and identifies and distinguishes it, is the transmission of electricity from the transport network to the consumption points, that is, it moves the electricity from one place to another, ensuring a quality supply, which genuinely constitutes a transport activity. The immediate consequence is that the applicable connection point is that of the tax domicile of the distributor.
On the other hand, rulings continue to be issued regarding the recovery of the state aids granted in the form of tax holidays and the tax credit for major investments. Those rulings confirm the overturning of the enforcement measures ordered and the retroactive nature of the proceedings for the purposes of granting the interested parties the due hearing.

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