{"id":23894,"date":"2026-03-24T16:54:46","date_gmt":"2026-03-24T16:54:46","guid":{"rendered":"https:\/\/www.cnr.fr\/?post_type=publications&#038;p=23894&#038;mode=dev"},"modified":"2026-07-10T14:01:33","modified_gmt":"2026-07-10T14:01:33","slug":"droits-daccises-et-mecanismes-de-remboursements-partiels-trm-sur-le-gazole-en-europe-mars-2026","status":"publish","type":"publications","link":"https:\/\/www.cnr.fr\/en\/publications\/droits-daccises-et-mecanismes-de-remboursements-partiels-trm-sur-le-gazole-en-europe-mars-2026","title":{"rendered":"Excise duties and TRM partial refund mechanisms for diesel in Europe \u2013 16 March 2026"},"content":{"rendered":"<p>The cost price of \u201cstandard\u201d private household removals and business relocations presented in the study will therefore increase by +24.7% between 2019 and 2025.<\/p>\n\n\n\n<p>Highlights from this overview dated 16 March 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nine Member States apply a partial refund on diesel fuel for \u201ccommercial use.\u201d<\/li>\n\n\n\n<li>Three countries have excise duties on diesel for \u00abprivate use\u00bb at the European minimum level (\u20ac33\/hl), or even lower, and eight countries have excise duties on diesel for \u00abcommercial use\u00bb at the European minimum level, or even lower.<\/li>\n\n\n\n<li>As at 16 March 2026, excise duties on \u00abcommercial use\u00bb diesel (TRM) range from \u20ac27.23\/hl in Poland to \u20ac61.58\/hl in Ireland, a spread of \u20ac34.35\/hl. The average stands at \u20ac42.57\/hl and the median at \u20ac41.03\/hl.<\/li>\n\n\n\n<li>An increase in excise duties on diesel has been observed in 12 European countries, in some cases significant, such as in Romania (+\u20ac8.6\/hl) or Italy (+\u20ac5.5\/hl). These increases are often phased in, as in the case of Luxembourg, where the rate is set to rise from 33.50 \u20ac\/hl in 2018 to 46.46 \u20ac\/hl in 2026, placing the country ahead of France in terms of excise duties on \u00abcommercial use\u00bb.<\/li>\n<\/ul>\n\n\n\n<p><br>The case of France:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>France ranks third, behind Italy and Ireland, amongst EU countries where excise duties on diesel for \u00abprivate use\u00bb are the highest.\u00a0<\/li>\n\n\n\n<li>Despite its TICPE partial refund scheme, France remains one of the countries with high excise duties on \u00abcommercial use\u00bb diesel (TRM), ranking tenth out of the twenty-seven Member States. However, France is ranked lower than in the 30 March 2025 ranking due to the increase in excise duties on diesel in Latvia.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The CNR has updated its European overview of the specific taxation of diesel fuel in Europe and details the partial excise duty refund schemes applicable to road haulage that have been introduced in certain countries. Highlights of this overview, published on 16 March 2026: France:<\/p>","protected":false},"author":14,"featured_media":0,"template":"","meta":{"_uag_custom_page_level_css":"","prix_ht":"","acces_payant":false,"_related_pays":[],"_related_activites":[1535,10826],"_related_indicateurs":[],"footnotes":""},"categories":[294,311,252],"tags":[],"class_list":["post-23894","publications","type-publications","status-publish","hentry","category-europe","category-fiscalite","category-gazole"],"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:\/\/www.cnr.fr\/en\/archives\/author\/celaneo3"},"uagb_comment_info":0,"uagb_excerpt":"Le CNR actualise son panorama europ\u00e9en de la fiscalit\u00e9 sp\u00e9cifique appliqu\u00e9e au gazole en Europe et d\u00e9taille les dispositifs de remboursements partiels de droits d\u2019accises applicables au transport routier de marchandises mis en place dans certains pays. Faits saillants de ce panorama du 16 mars 2026 : Le cas de la France :","_links":{"self":[{"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/publications\/23894","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/publications"}],"about":[{"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/types\/publications"}],"author":[{"embeddable":true,"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/users\/14"}],"version-history":[{"count":3,"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/publications\/23894\/revisions"}],"predecessor-version":[{"id":23920,"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/publications\/23894\/revisions\/23920"}],"wp:attachment":[{"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/media?parent=23894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/categories?post=23894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cnr.fr\/en\/wp-json\/wp\/v2\/tags?post=23894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}