(31) Eftersom den svenske lov om energiafgift ikke indeholder regler, der siger, at virksomheder i fremstillingsindustrien skal betale afgift af el, ville en ændring af loven indebære en sådan beskatning med tilbagevirkende kraft, som er ulovlig ifølge den svenske grundlov.
(31) As the Swedish Act on Tax on Energy does not contain rules according to which companies in the manufacturing industry are obliged to pay tax on electricity, an amendment of the act would constitute such retroactive taxation, which is illegal according to Swedish constitutional law.