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Excise duties and mechanisms for partial refunds on diesel in Europe - 28 February 2022

CNR presents its European overview of the taxation applied to commercial diesel in Europe and details the arrangements for partial refunds of excise duties put in place in each country, applicable to road freight transport companies.

As of 28 February 2022, nine out of twenty-seven European States apply a difference in taxation between “commercial and non-commercial use of gas oil used as propellant”.

Highlights in this 28 February 2022 overview:

  • France remains the second European country where excise duties applied to diesel « for non-commercial use » are the highest, right after Italy.
  • Despite its mechanism for partial refund on diesel, France remains one of the countries where the excise duties on diesel « for commercial use » are the highest.
  • In the latest Oil Bulletin published by the European Commission, seven countries apply excise duties on diesel “for commercial use” close to the European minimum rate (€33/hl) or lower, due to fluctuating monetary parities, as in Hungary and Poland.