Fuel Tax & Business Aviation – A legal impact analysis

European Member States apply the Energy Taxation Directive (Council Directive 2003/96/EC) in different ways. This leads to a gap in the interpretation of European law and to implementation issues. In response to this, EBAA and it’s lawyers subcommittee commissioned a legal impact analysis outlining the specific challenges faced by business aviation operators in France, Germany and Austria fuelled by the lack of harmonisation across the EU. The analysis has been drafted by the law firms HSP Schaefer & Partner (Germany, Austria) and Chesneau Fischel (France), both members of EBAA.

EBAA calls for a harmonised implementation of the Energy Taxation Directive, with a common understanding and interpretation of these rules. For more information, the report is available and can be downloaded on the right.

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Please contact Vanessa Rullier-Francaud at