Road haulage facilitation
Art. 24-ter of legislative decree n. 504/95 provides for a reduced rate of excise duty on diesel used by those operating goods transportation or people and have specific requirements. The facility is structured in the form of a tax credit, recognized by reimbursement of the higher excise duty applied to the diesel consumed.
The video overview thoroughly describes the requirements and conditions of consumption that make it possible to take advantage of the subsidy as well as the methods of concrete application of the same. The refund of the excise duty must be requested, on a quarterly basis, by submitting a declaration to the competent local Customs Authorities. The declaration, filled in using a form issued by the Agency, also enables those who wish to apply to indicate whether they intend to obtain the credit due in cash or in compensation, to be used within the year following that in which the credit arose.