The ministry of Finance has posted on this website, under the heading of Transparency in decision-making, the Decision of the Government by bringing a number of changes in order to implement an efficient scheme of state aid with regard to the return of the 4-cent of the excise duty on diesel fuel.
The Decision by the Government is aimed at mainly in two aspects: providing the funding of the scheme by the state, and the relaxation of the eligibility conditions that you must meet in road transport operators licensed on the benefits of the return of the 4-cent per litre for diesel, by visiting of this scheme in the state.
Thus, the draft of the act it is determined that the annual budget of the scheme, state appropriations, and the budget, it will be referred to a distinct position in the framework of the budget of the Ministry of Finance of the Public Shares, the General meeting the provisions of the budget relating to the Programme, the Aid of the state to the funding of projects for investment,’ as follows:
- for the year 2014, appropriations, and budget in the amount of 40 million, respectively, approximately equivalent to 8.44 million euro.
- in following years, the appropriations and budget as approved by the laws of the budget not to exceed 626,5 million for the year of 2015, 643,2 million for the year of 2016, the 661,7 million for the year of 2017, 680,7 million for the year of 2018, respectively, 369,5 million for the year of 2019.
Another change refers to the establishment of the period for which excise duty refund requests will be processed, i.e. the payment of the state aid will be made until December 31, 2019 inclusive, a period of time being necessary for the processing of restitution requests submitted in the first quarter of 2019. This provision is necessary because in the Emergency Ordinance no. 14/2014 stipulates that excise duty refunds are made for diesel purchased between the entry into force of HG 537/2014 and March 31, 2019 inclusive.
The draft Government Decision also includes a number of changes regarding the clarification and flexibility of the eligibility conditions for licensed road transporters who can apply for this state aid scheme.
As such, the operators of which have a claim to recover from the budget of the state – for example, VAT is to be paid – but at the same time, you have a debt and will be eligible to apply for drawback of excise tax, to the extent that the liabilities are more than the receivables from the state budget. The situation has to be proved by the certificates of certification of the tax.
At the same time, the prohibition to have arrears to the general consolidated budget was maintained as an eligibility condition for road transport operators, at the time of their registration in the Register of vehicles and economic operators eligible for excise duty refund. According to the draft Government Decision, the condition of not registering budget arrears at the time of excise duty reimbursement is removed from among the eligibility conditions, this proof being necessary only at the time of submitting the excise duty refund request.
The draft law clarifies that in relation to the condition of the eligibility of the operators, which at one time were inactive. The project for a while stating explicitly that that the operator that it has been a bit of a downtime, and it has been declared as such, but he went back to work, and at the time of registration in the Register of the vehicles and of the economic operators to be eligible for a refund of the excise duty, she had become active again, you may be eligible to obtain the refund of the excise duty of 4 cents per gallon for diesel fuel.
Also, in order to apply a uniform treatment to all economic operators, regardless of whether they are licensed in Romania or in other member states, the eligibility conditions which establish that economic operators must not be in enforcement proceedings , bankruptcy, any form of judicial reorganization, dissolution, operational closure or liquidation, respectively must not fall into the category of companies in difficulty, are established and the responsibility of economic operators in the E.U.
The draft Decision will be submitted for review and approval of the Government.
