VATupdate

Reduction in excise tax on fuel in northeast region (CJEU judgment)

The Court of Justice for the European Union (CJEU) dismissed on Jan 14, 2021 an action filed by the European Commission against Italy, with the CJEU concluding that a reduction in excise tax (in the form of a refund of the amount of the excise tax) on fuel purchased by residents of Friuli-Venezia Giulia (an autonomous region located in the northeast of Italy and bordering Austria and Slovenia) did not constitute an infringement on the energy tax directive.

Source KPMG

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