The CNR presents its European overview of taxation applied to commercial diesel fuel in Europe and details the partial excise duty refund schemes in place in each country, applicable to road haulage companies.

As of 28 February 2022, nine out of twenty-seven European countries are able to apply a tax difference between diesel fuel for «commercial use» and diesel fuel for «private use» as motor fuel.

Highlights in this overview of 28 February 2022:

• France remains the second country in the EU with the highest excise duties on diesel fuel for private use, just behind Italy.
• Despite its partial TICPE reimbursement scheme, France remains one of the countries with the highest excise duties on diesel fuel for commercial use.
• According to the latest oil bulletin published by the European Commission, seven countries have excise duties on diesel fuel for commercial use at the European minimum level (€33/hl) or even lower, due to fluctuating exchange rates, as is the case in Hungary and Poland.