Case C-105/18 to C-112/18 Asociacion Espanola de la Industria Electrica. In this case, the Court rules that “article 191 (2) TFUE and article 9 (1) of directive 200/60/EC (…) must be interpreted as not precluding a tax on the use of inland waters for the production of electricity, such as the tax as issue in the cases in the main proceedings, which does not incentivize the efficient use of water, nor establish mechanisms for the preservation and protection of public water resources, the quantification of that tax being unconnected to the capacity to cause damage to those public water resources, as it is focused solely and exclusively on the income-generating capacity of hydroelectricity producers”.