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The article discusses the ruling of the Netherlands's Arnhem Regional Court of Appeal in the Almelo case. The case is interesting to those who have followed the evolving application of the European Commission (EC) law to the energy sector. It illustrates the application of Article 90(2) EC to the electricity sector, and the way in which the national judge applies the guidance it has received from the European Court as a result of an earlier reference to it. The present case is about a dispute over payment by a local distribution company of a so-called equalization levy to a regional distribution company.