Excise duties, partial refund mechanisms and temporary measures on diesel fuel in Europe
Home
CNR publications
Dec13
2022Excise duties, partial refund mechanisms and temporary measures on diesel fuel in Europe
The actual prices of diesel fuel for heavy goods vehicles in Europe (excise duties, discounts and VAT applied in 2022)
The CNR presents its European overview of taxation applied to diesel fuel in Europe and details the partial excise duty refund schemes implemented in each country, applicable to road freight transport, as well as the temporary measures introduced in 2022 in response to the energy crisis.
This comparison is based on a survey conducted by the CNR among all Member States of the European Union.
Highlights in this overview of 15 November 2022:
- Seventeen Member States have introduced temporary fuel measures in response to the energy price crisis:
-
- Fourteen of them have lowered their excise duties for «private use» (which everyone benefits from at a minimum).,
- Two Member States have reduced the VAT applied to diesel fuel or plan to do so in 2023.,
- Three countries have introduced rebates on fuel purchases.
- As of 15 November, seven countries have excise duties on diesel for «private use» at the European minimum level (€33/hl) or lower, and nine countries have excise duties on diesel for «commercial use» (heavy goods vehicles of 7.5 tonnes or more) at the European minimum level or lower.
The case of France:
- France ranks first among EU countries with the highest excise duties on diesel fuel for private use.
- With a partial TICPE reimbursement scheme, France remains one of the countries with the highest excise duties on diesel fuel for commercial use.
- From 27 March 2022 to 31 December 2022, France reduced the price of diesel (in particular) through «exceptional aid» of varying amounts. In terms of cost excluding VAT for heavy goods vehicles weighing 7.5 tonnes or more, France ranked 23rd cheapest out of 27 countries on 14 November 2022.
Discover the study, with an enhanced summary on the last page detailing the various economic measures implemented in 2022.
Newsletter
