Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The right to a partial refund requires the use of diesel in vehicles exceeding 7.5 tonnes intended exclusively for road freight transport. The product must be diesel, including pure HVO under specific NC codes. Furthermore, the right to a refund is extended to diesel used in agriculture, horticulture, livestock, and forestry activities.
The DGT's position remains stable regarding the requirement of exclusivity for road freight transport for vehicles exceeding 7.5 tonnes. The evolution is observed in the expansion of the subject matter, integrating the inherency of additional functions to transport (V1287-20), the extension to sectors such as forestry (V1758-23), and the technical inclusion of HVO (V1269-24).
Turning points
Establishes that the additional functions of incorporated devices do not break exclusivity if they are necessary and inherent to transport.
Extends the right to a partial refund to diesel used in forestry activities.
Includes pure HVO as a product eligible for refund provided it complies with the specific NC code classification.
Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.