Partial fuel excise refund on diesel for road hauliers and coaches based on a €39.19/hl rate

Article 30 of the 2005 Finance Act makes permanent, from 1 January 2005, the partial refund of domestic consumption tax on diesel for goods vehicles of 7.5 tonnes or more (Article 265 septies of the Customs Code): it equals the difference between the standard rate and a specific rate of €39.19 per hectolitre, covers all consumption, is claimed every six months and is open to companies from other Member States. Article 33 applies the same regime to public road passenger transport operators (Article 265 octies) and, exceptionally, provides an advance of 90% of first-half 2004 refunds for the second half of 2004.