Spain – Excise Duty on Retail Sales of Hydrocarbons not in line with EU VAT and Excise Duty Directives. Opportunity
The AG´s opinion, case C-82/12, concludes that the Spanish Excise Duty on Retail Sales of certain Hydrocarbons (the so called “Impuesto sobre las Ventas Minoristas de determinados Hidrocarburos”) is contrary to EU Law for the following two main reasons…
Spain – Excise Duty on Retail Sales of Hydrocarbons not in line with EU VAT and Excise Duty Directives. Opportunity
The AG´s opinion, case C-82/12, concludes that the Spanish Excise Duty on Retail Sales of certain Hydrocarbons (the so called “Impuesto sobre las Ventas Minoristas de determinados Hidrocarburos”) is contrary to EU Law for the following two main reasons:
(i) This tax cannot be regarded as serving a “specific purpose” within the meaning of article 3 of the Excise Duty Directive; and
(ii) This tax becomes chargeable at a different point in time than VAT and also than other excise duties and, therefore, creates additional formalities not in line with the Directives.
The AG seems to consider that there are not enough reasons for limiting the temporal effects of this measure (if it is finally confirmed by the ECJ in a judgment).
In case the ECJ confirmed the above, there might be a very good opportunity to claim back the tax paid by taxable persons during the last four years. The above could be of big interest for transport companies that have acquired fuel in Spain as this tax is charged on every load of fuel done within the Spanish territory.
Fernando Matesanz,
Spanish VAT Services
