Excise duties and mechanisms for partial refunds on diesel in Europe
CNR presents its European overview of the taxation applied to commercial diesel in Europe and details the arrangements for partial refunds of excise duties put in place in each country.
As of 21 June 2019, nine out of twenty-eight European States apply a difference in taxation between “commercial and non-commercial use of gas oil used as propellant”.
New in this June 2019 overview:
- Croatia is putting in place its system with professional excise duties of €33/hl, the minimum authorised by Europe.
- Luxembourg, which has long been close to the European floor (€33.50/hl), is starting a small fiscal turn and is increasing its excise duties to €35.5/hl. To be monitored...