Resolution from the Court of Justice of Catalonia related to the Excise Duty over retail sales of specific hydrocarbons


Once the European Court of Justice (ECJ) has solved the prejudicial question raised by the Court of Justice of Catalonia in connection with the Excise Duty over retail sales of specific hydrocarbons, the latter has solved by accepting the allegations filed by the haulier company, thus approving the refund of the unduly paid tax to the Company.

The Resolution binds the State to refund the amounts unduly paid, but it does point out the necessity of proving the payment of the amounts asked for refund by the contributor, as far as those have not been already refunded to the gas stations.

Furthermore, the Court does remark that the refund will be effective as far as the right of the contributor to request them is not barred by Law.

This decision will definitively open the doors to any taxpayer for requesting all the amounts paid and unduly collected by the Tax Authorities, binding to the Tax Authorities for the refund as far as the payment of the tax is properly proved.

Should you need additional information about the unduly paid tax refund process, please do not hesitate to contact us at

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