Riflessioni sulla efficacia orizzontale delle direttive nella giurisprudenza italiana ed europea

The contribution examines the evolution of European and Italian case law on the horizontal effect of unimplemented directives, with particular reference to the electricity excise duty. Through the analysis of the most recent judgments of the EU Court of Justice and the Italian Court of Cassation, it highlights the tensions between the horizontal effect of directives, the principle of effective judicial protection, and the autonomy of the Member States, while identifying the issues that remain unresolved in defining the effects of the directives in the relations between private parties.