Decision of the Valencia Court of Justice regarding the Excise Tax on Retail sales of Some Fuels (hereinafter IVMDH ), also called ” Health cent ”

This Court, through its decision dated 2 June 2014, agrees with the appeal for reconsideration and accordingly with the refund of the IVMDH paid.

The Court disagrees with the arguments defended by the State Attorney, firstly as there is no risk of duplicating refunds because the refund is made to the payee of the tax, never to the taxpayer and, secondly, remember this Tribunal that, regarding the limitation of the amounts to be refunded the ECJ ruled to reject calls for Spain in this regard.

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