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Excise duty refund on diesel for road transport: publication of new refund rates


July 1st is the current entry-into-force date for both Sugar and Plastic Tax in Italy. Still, with absence of implementational regulations and the approaching European elections, you should not be surprised if implementation will be deferred for the umpteenth time.

In the meantime, the highest Italian Court added a relevant judicial note to this saga, confirming that the Sugar Tax (to be applied to sweetened drinks) is strongly sustained by the legitimate aim to reduce consumption of harmful products, for both public health and public spending.

As a fundamental for the introduction of such a consumption tax (it shall be only applied on liquid products) the Court confirmed the reasonable objectives of the upcoming Sugar Tax.

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