Background to excise duties

Is it still interesting to refuel in Belgium and how exactly does cliquet system work in Belgium?

We are in the EU with 26 other Member States. However, not every Member State compensates the transporter for part of the excise duties paid to the pump. What exactly is that about? Delta will inform you in 3 consecutive steps about exactly how that works.

Firstly, in Europe, and particularly in the European Union. As you may already know, there are a number of EU Member States which grant a fee to the professional carrier for excise duties. Currently, these countries are: Belgium, France, Hungary, Spain, Slovenia, Croatia and Italy. One of the basic principles of the EU Treaties is that protectionist measures should not be taken by individual Member States, prohibiting the advantage of their own residents and businesses.

In addition, the EU harmonises as many taxes and tariffs as possible.

These are instruments to achieve protectionism, which is undesirable.

Indeed, Member States are also competing. A reduction in excise duties in a Member State could lead to a change in tank behaviour, which would increase consumption in that country and thus increased tax revenue for the State. That is therefore, in principle, undesirable.

However, in 2004, by mutual agreement between the Member States, it was decided to make an exception to this rule and to give Member States the freedom to compensate for the high fuel prices. This is it.

Free to countries to offer a compensation scheme of excise duties to the transport sector.

The compensation countries aim to increase the consumption of diesel and thus increase excise revenue and increase the contribution to the Treasury. The fact that there are countries that do and countries that do not use any compensation arrangements proves that we do not all feel the same about the way in which the treasury is filled within Europe.

How the amounts are set by, for example, Belgium, and what the future is, please read the next article.