Resolution from the European Court C-82/12 “Céntimo sanitario”
The recent Resolution of the Court of Justice of the European Union on the wrong implementation in Spain of Excise Tax on Retail sales of Some Fuels (hereinafter IVMDH ), also called ” Health cent ” has opened the door to potential refund claims that the amount paid in this tax could be carried out by the taxpayers.
The Court based its decision on the failure of the IVMDH in two of the requirements of the EU Directive Excise for hydrocarbons may be subject to any tax not included in this Directive:
– The tax has one or more specific purposes.
– The tax follow the same criteria for applying and accrual than the rest of the taxes.
Due to the volume of transactions and the need for conservation of supporting documentation, would mainly be logistics and companies from the transportation sector the ones that would be entitled as potentially refund claimants of this tax unduly paid. In addition, it should be noted that this tax was transferred to the autonomous communities, and only have applied in 13 of the 17 autonomous communities.
Considering the high amounts to be faced by the State, it seems logical to expect that the importance of the burden of proof will play a key role in the success of these claims.
Should you wish further information about the Resolution from the European Court and the claim refund process, please do not hesitate to contact at info@diligens.es
