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 on excise duties introduced in 2022 and maintained in 2023 to respond to the energy price crisis.

Highlights of this overview of 1^st April 2023:

• Five Member States are maintaining the measures introduced in 2022 to reduce excise duties on diesel fuel (Croatia, Ireland, the Netherlands, Portugal and the Czech Republic).
• Eight Member States apply a partial refund on diesel for «commercial use».
• Five countries have excise duties on diesel fuel for private use at the European minimum level (€33/hl) or lower, and nine countries have excise duties on diesel fuel for commercial use at the European minimum level or lower.
• On the 1st^st In April 2023, excise duties on diesel for «commercial use» (TRM) ranged from €20.07/hl in Portugal to €59.48/hl in Finland, a difference of €39.41/hl. The average is €37.91/hl and the median is €37.45/hl.
• New to this comparison are excise duties on diesel fuel in three countries outside the European Union, namely Norway, the United Kingdom and Switzerland.

The case of France:

• France ranks second, behind Italy, among EU countries with the highest excise duties on diesel fuel for «private use».
• Despite its partial TICPE reimbursement scheme, France remains among the countries with the highest excise duties on diesel for «commercial use» (TRM), ranking fourth among the twenty-seven Member States.