The Court of Justice for the European Union (CJEU) in late February 2014 issued a judgment, finding that Spain’s tax on retail sales of certain hydrocarbons is contrary to EU law. The CJEU rejected a request of the Spanish tax authorities that temporal limits are allowed on the effects of the judgment (in other words, the tax authorities requested that the judgment not be given immediate effect but the court rejected this).
Any entity in Spain that has incurred petrol, diesel, fuel oil or kerosene expenses and is able to provide supporting invoices may apply to the Spanish tax authorities for refund of the IVMDH tax incurredtax refund
