Press Release: Commission takes steps against Spain regarding the application of a non EU-harmonized excise duty on mineral oils

The European Commission formally notified Spain that the excise duty, so called 'Impuesto Especial sobre las Ventas Minoristas de Determinados Hidrocarburos', fails to comply with Community Law. The notification took the form of a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty). If the relevant national provisions are not aligned with Community Law within two months, the Commission may decide to refer this matter to the European Court of Justice.