Excise duties and partial refund mechanisms on diesel fuel in Europe

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Jul01
2019

Excise duties and partial refund mechanisms on diesel fuel in Europe

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.

As of 21 June 2019, nine out of twenty-eight European countries apply a tax difference between diesel fuel for «commercial use» and diesel fuel for «private use» as motor fuel.

New additions to this June 2019 overview:

  • Croatia is implementing its system with professional excise duties at €33/hl, the minimum authorised by Europe.
  • Luxembourg, which has long been close to the European floor (€33.50/hl), is making a slight shift in its tax policy and raising its excise duties to €35.5/hl. To be monitored...