Certain websites suggest to customers, as users of services also provided by , to submit a refund request for the share of VAT applied on excise duties in the electricity and gas bills.
It should be noted that the VAT and excise charges in the bills are correct and consistent with the obligations imposed by the national and European VAT regulations.
More precisely, these regulatory provisions establish that, for the supplies of goods and the provision of services subject to VAT - in this case electricity, the related tax charges are an integral part of the tax base.
This means that excise duties are included in the taxable amount subject to VAT and, thus, no refunds are possible.
Finally, the judgment that various sites recommend to refer to substantiate their refund request of the VAT share applied on EXCISE DUTIES is not relevant to this issue and, therefore, does not allow a different assessment of the matter.