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Country / jurisdiction: Austria · Year: 1995 · Status: In force · Level: National · Type: Voluntary
The tax on oil is the most important fiscal measure among Austrian policy measures to reduce greenhouse gas emissions. Originally the tax was intended to be earmarking (revenues to be used for transport purposes). However, since 1987 the revenue is booked into the federal budget. The total revenue from this tax amounted to EUR 4.20 billion in 2015. Fuel is currently somewhat less expensive in Austria than in some neighbouring countries (mainly due to lower excise duties). For this reason, many foreigners cross the border just to purchase fuel at the closest filling station in Austria. This phenomenon is called fuel tourism. The term also includes fuel purchases on holiday and business trips and cross-border freight traffic. Freight traffic using diesel has a particularly great influence. In 2014, the share of fuel tourism among the dieselfuel sales was 33%. Since 2007 there are different tax rates for petrol and diesel according to ecological criteria. Totally excluded from this tax are commercial air-and ship transports.
Official source: https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004908
Source
https://www.iea.org/policies/7442Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.