Last year, the TAA was asked to provide information on the interpretation of this entity as to whether freight transport companies could increase fuel costs under Article 70 of the Statute (EBF), which exceeded the annual limit set for the reimbursement of commercial gas oil. We recall that according to Article 70 (7) of the EBF, it is not applicable "... for taxation periods beginning on or after 1 January 2017, to the expenses incurred in the purchase of fuels which have benefited from the partial reimbursement scheme for commercial gas oil. "

 

It was for the purpose of removing any doubt as to the application of this article that the said request for clarification was made to AT. AT's response was received now in May 2018. According to this body, on April 30th, an order was signed by the Director General of TA.

 

Therefore, it is considered that fuel costs which exceed the legal limit, in order to qualify for the partial reimbursement of PSI reimbursement, may be eligible for the bonus scheme provided for in Article 70 of the EBF provided that, the other legal requirements, ie:

 

Whether they are vehicles intended for the carriage of goods by public road or for hire or reward;

With a gross weight of 3,5 t or more;

Registered as tangible fixed assets of IRC taxable persons or leased without a driver by them;

They are licensed by IMT, I.P ..

 

 

Source, ANTRAM.