Taxation of aviation fuel in the European Union is regulated by the Energy Taxation Directive (2003/96/EG) of 27 October 2003.[1] This prohibits the taxation of commercial aviation fuel, except for commercial domestic flights or by bilateral agreement between member states. As of 2023, commercial aviation fuel is currently tax exempt under the legislation of all member states of the European Union. This tax exemption has been criticised on environmental grounds.[2]
- ^ Official long title: 'Council Directive 2003/96/EC of 27 October 2003, restructuring the Community framework for the taxation of energy products and electricity'. Published in the Official Journal of the European Union no. L 283, 51 on 31 October 2003.
- ^ Florence Schulz, Daniel Eck (12 July 2019). "Why we are far from imposing a tax on kerosene". EURACTIV. Retrieved 17 June 2020.