In accordance with Article 14 of the Energy Taxation Directive, Member States exempt from excise duties aviation fuel supplied to aircraft, provided that the aircraft are used for “[purposes other] than private pleasure flying”.
However, Business aviation companies in France, Germany and Austria are subject to incomplete and varying applications of the European legislation. The lack of harmonisation hampers and reduces the competitiveness of the affected operators. EBAA calls for a harmonised implementation of the Energy Taxation Directive, with a common understanding and interpretation of these rules
EBAA commissioned a legal analysis explaining the specific challenges faced by Business aviation operators with respect to the varying implementation and interpretation of the Energy Taxation Directive. This legal analysis serves as a basis for the ongoing discussions with the European Commission and is available for download below.