Excise duty italy

If you are an international transport company, you have the possibility of partial refund of excise duty for gas oil purchased in Italy.

Which is the local name of this tax?
The local name of this tax is “Benefici per il gasolio da autotrazione”.

Who can recover the excise duty on gas oil in Italy?
The international transport of goods companies (vehicles with gross laden weight not less than 7,5 tones).
The international transport of passengers (vehicles category M2/M3).

Is there any retroactivity?
Yes, it’s 2 years back.

Which are the current refund rates in Italy?