Advocate General finds EU windfall tax on energy firms lawful

The opinion does not bind the Court, the judgment is pending; references came from the constitutional courts of Italy and Belgium and the Irish High Court

The Advocate General regards the levy as an urgent, temporary and proportionate emergency measure that the Council could adopt by qualified majority under Article 122 TFEU, and finds no breach of legal certainty, property rights or freedom to conduct a business. Member states could extend the levy to other firms with exceptional profits as long as the overall burden and aims stayed equivalent (EFE via swissinfo, 22 Oct 2026; second source: LegalToday, 23 Oct 2026).