{"id":11838,"date":"2023-04-27T08:02:03","date_gmt":"2023-04-27T08:02:03","guid":{"rendered":"https:\/\/cnr.v2.mila.celaneo.com\/publications\/droits-daccises-mecanismes-de-remboursements-partiels-et-mesures-conjoncturelles-sur-les-droits-daccises-en-europe\/"},"modified":"2025-09-24T10:55:59","modified_gmt":"2025-09-24T10:55:59","slug":"droits-daccises-mecanismes-de-remboursements-partiels-et-mesures-conjoncturelles-sur-les-droits-daccises-en-europe","status":"publish","type":"publications","link":"https:\/\/cnr.v2.mila.celaneo.com\/en\/archives\/publications\/droits-daccises-mecanismes-de-remboursements-partiels-et-mesures-conjoncturelles-sur-les-droits-daccises-en-europe","title":{"rendered":"Excise duties, partial refund mechanisms and temporary measures on excise duties in Europe"},"content":{"rendered":"<p style=\"margin-right:4px\"><span style=\"font-size:12pt\"><span style=\"font-family:Calibri,sans-serif\">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.<\/span><\/span><\/p>\n<p style=\"margin-right:4px\"><span style=\"font-size:12pt\"><span style=\"font-family:Calibri,sans-serif\">Highlights of this overview of 1<sup>st<\/sup> April 2023:<\/span><\/span><\/p>\n<ul>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">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). <\/span><\/span><\/span><\/li>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">Eight Member States apply a partial refund on diesel for \u00abcommercial use\u00bb. <\/span><\/span><\/span><\/li>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">Five countries have excise duties on diesel fuel for private use at the European minimum level (\u20ac33\/hl) or lower, and nine countries have excise duties on diesel fuel for commercial use at the European minimum level or lower.<\/span><\/span><\/span><\/li>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">On the 1st<sup>st<\/sup> In April 2023, excise duties on diesel for \u00abcommercial use\u00bb (TRM) ranged from \u20ac20.07\/hl in Portugal to \u20ac59.48\/hl in Finland, a difference of \u20ac39.41\/hl. The average is \u20ac37.91\/hl and the median is \u20ac37.45\/hl.<\/span><\/span><\/span><\/li>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">New to this comparison are excise duties on diesel fuel in three countries outside the European Union, namely Norway, the United Kingdom and Switzerland.<\/span><\/span><\/span><\/li>\n<\/ul>\n<p style=\"margin-right:4px\"><span style=\"font-size:12pt\"><span style=\"font-family:Calibri,sans-serif\">The case of France:<\/span><\/span><\/p>\n<ul>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">France ranks second, behind Italy, among EU countries with the highest excise duties on diesel fuel for \u00abprivate use\u00bb. <\/span><\/span><\/span><\/li>\n<li style=\"border:none; margin-right:4px; margin-left:8px; text-align:justify; padding:0cm\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\">Despite its partial TICPE reimbursement scheme, France remains among the countries with the highest excise duties on diesel for \u00abcommercial use\u00bb (TRM), ranking fourth among the twenty-seven Member States.<\/span><\/span><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The CNR presents its European overview of diesel fuel taxation in Europe and details the partial excise duty refund schemes in place in each country, applicable to road freight transport, as well as the temporary measures on excise duties introduced in 2022 and maintained in 2023 for [...]<\/p>","protected":false},"author":14,"featured_media":0,"template":"","meta":{"_uag_custom_page_level_css":"","prix_ht":null,"acces_payant":false,"footnotes":""},"categories":[294,311,252],"tags":[419,313,420,421,320,295,312,316,304,416,418,415,317,417,319,298,263,322],"class_list":["post-11838","publications","type-publications","status-publish","hentry","category-europe","category-fiscalite","category-gazole","tag-bulletin-petrolier","tag-commission-europeenne","tag-comparatif","tag-comparison","tag-country","tag-diesel-in-europe","tag-droit-daccises","tag-etats-membres","tag-europe","tag-european-union","tag-excise-duties","tag-fiscalite","tag-france","tag-mechanism","tag-oil-bulletin","tag-taxes","tag-trm","tag-vehicles"],"blocksy_meta":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false},"uagb_author_info":{"display_name":"admin admin","author_link":"https:\/\/cnr.v2.mila.celaneo.com\/en\/archives\/author\/celaneo3"},"uagb_comment_info":0,"uagb_excerpt":"Le CNR pr\u00e9sente son panorama europ\u00e9en de la fiscalit\u00e9 appliqu\u00e9e au gazole en Europe et d\u00e9taille les dispositifs de remboursements partiels de droits d\u2019accises mis en place dans chaque pays, applicables au transport routier de marchandises, ainsi que les mesures conjoncturelles sur les droits d\u2019accises mises en place en 2022 et conserv\u00e9es en 2023 pour&hellip;","_links":{"self":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/11838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications"}],"about":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/types\/publications"}],"author":[{"embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/users\/14"}],"version-history":[{"count":1,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/11838\/revisions"}],"predecessor-version":[{"id":13304,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/11838\/revisions\/13304"}],"wp:attachment":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/media?parent=11838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/categories?post=11838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/tags?post=11838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}