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Excise duties, mechanisms for partial refunds on diesel and short-term measures on excise duties in Europe

CNR presents its European overview of the taxation applied to diesel in Europe and details the arrangements for partial refunds of excise duties put in place in each country, applicable to road freight transport, as well as short-term measures introduced in 2022 and still in place in 2023 in response to the energy price crisis.

Highlights in this 1st April 2023 overview:

  • Five Member States maintained the measures put in place in 2022 to decrease the excise duties on diesel (Croatia, Czechia, Ireland, the Netherlands).
  • Eight Member States applied a partial refund on diesel “for commercial use ».
  • Five countries had excise duties on diesel “for non-commercial use” at or below the European minimum (33 €/hl) and nine countries had excise duties on diesel “for commercial use” (heavy goods vehicle with a GVWR greater than or equal to 7.5 tonnes) at or below the European minimum.
  • On 1st April 2023, excise duty on diesel “for commercial use” (road freight transport) varies from 20.07€/hl in Portugal to 59.48€/hl in Finland, i.e. a range of 39.41€/hl. The average is 37.91€/hl and the median 37.45€/hl.
  • Novelty, the excise duties on diesel from three countries outside the European Union have been added to this comparison, namely Norway, the United Kingdom and Switzerland.