Consumption tax on lubricant oils
Consumption tax on lubricant oils
The Italian Supreme Court focuses on the role of the actual recipient in intra-EU transactions
By Francesco Pizzo, Andrea Primerano, Edoardo Baini
With the Judgement no. 9523/2026 dated April 14, 2026, the Italian Supreme Court revisited the issue of identifying the person liable for payment of the consumption tax on lubricant oils of EU origin (CN codes 27101981 to 27101999, which are subject to consumption tax in Italy when they are intended for sale or used for purposes other than combustion or use as motor fuel).
The case examined by the Court concerned intra-EU purchases of lubricant oils carried out through a triangular transaction. In that context, the appellant company argued that it was merely the second purchaser of the goods and that the persons liable for consumption tax were instead other companies established in Italy, which were involved in the commercial chain as promoters of the transactions.
It was precisely this structure of the commercial chain that brought to the forefront the issue of identifying the person liable for payment of the consumption tax.
Although, for VAT purposes, the classification of EU triangular transactions generally provides that the first supply between the EU supplier and the first Italian purchaser (EU —> IT1), qualifies as an intra-EU transaction, while the second supply between the first Italian purchaser and the second Italian purchaser (IT1 —> IT2), qualifies as a domestic supply relevant for VAT purposes in Italy, the Italian Supreme Court nevertheless attached decisive importance to the findings arising from the CMR transport documentation. That documentation showed that the actual recipient of the intra-EU movement of the lubricant oils was the appellant company. Indeed, the lubricant oil had been transported directly by road, under cover of a CMR transport document, to the IT2 entity (i.e., EU —> IT2).
On this basis, the Court held that the first release for consumption in Italy was attributable to that company and, consequently, that the obligation to pay the tax arose pursuant to Article 61, paragraph 1, letter b-2), of Legislative Decree No. 504/1995 (i.e., the so-called Testo Unico Accise).
The ruling is particularly relevant for operators purchasing lubricant oils within complex commercial chains, as it confirms that the identification of the person liable for the consumption tax cannot be determined solely on the basis of the contractual structure of the transaction or the formal sequence of invoices. Rather, the characterization of the intra-EU purchase for consumption tax purposes must be assessed together with the factual circumstances relating to the movement and receipt of the goods. In this respect, what matters is not only the person who, under the proper classification of the intra-EU transaction, qualifies as the intra-EU purchaser, but also the person who physically receives the goods from another Member State and subsequently releases the product for consumption in Italy.
In the case at hand, the Italian Supreme Court held that the assessment made by the lower courts could not be challenged, as the CMR documentation identified the appellant company as the actual recipient of the shipment. On that basis, the release for consumption was attributed to that company and, consequently, so was the obligation to pay the consumption tax on lubricant oils.
From a practical point of view, operators in the sector of lubricant oils should therefore pay particular attention to the consistency between contracts, invoices, transport documents and accounting records, as any discrepancies may affect the attribution of the obligation to pay the consumption tax.
Francesco Pizzo
Dal 2003 Francesco assiste società multinazionali in materia di imposte indirette nazionali e internazionali. È specializzato in IVA, dazi doganali, accise e imposte ambientali. Assiste i clienti durante le verifiche e i contenziosi in materia di imposte indirette.
