Spain established a tax on the retail sale of certain  hydrocarbons such as petrol, diesel, fuel oil and paraffin. That tax know as IVMDH was intended to finance the new competences transferred to the Spanish Autonomous Communities in the field of health and also, where relevant, environmental expenditure.

The EU Court of Justice declared this last 27th of February that the IVMDH is contrary to the Excise Duty Directive

 The fact that the revenue from the IVMDH had to be allocated, in accordance with national legislation, to covering health expenditure is merely a matter of internal organisation of the budget of Spain and is, therefore, not sufficient for the tax to be regarded as having a specific purpose.

This would be the case if the proceeds of that tax had to be used for the purpose of reducing the social and environmental costs specifically linked to the consumption of the mineral oils on which that tax is imposed, so that there is a direct link between the use of the revenue and the purpose of the tax in question.

This tax remained in force in Spain from 1 January 2002 to 1 January 2013, the date on which it was integrated into the harmonised excise duty on mineral oils.


Source 1

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