Briefing

Domestic aviation fuel tax in the EU

January 10, 2019

This paper will consider the legal possibilities for imposing a tax on the fuel used in EU member states' domestic aviation. It will consider the relevant treaties and laws: the Chicago Convention, the EU ETS, the Energy Taxation Directive, and the Excise Duty Directive.

It reaches the conclusion that taxation can be imposed on fuel used in domestic aviation without legal impediment. It should be noted at the outset that this question has been considered before by the UK Parliament and by Prof Eckhard Pache for the German Federal Environment Agency, both of which came to the conclusion that taxing domestic aviation fuel in the EU was perfectly legal.

Related Articles

View All
News

T&E's take on the EU Transport Commissioner's hearing

EPP candidate Tzitzikostas drew a line under the EU electric cars debate, saying supporting industry – not weakening targets – is the way forward.

Gap to produce sufficient numbers of EVs to comply with the law in 2020
Briefing

Smart Implementation of the European Green Deal
Consultation response

T&E response to the public consultation on the Flight Emissions Label

The proposed Flight Emissions label is a missed opportunity to allow consumers to make truly informed choices.