Keywords
Summary

Keywords

1. Tax provisions – Harmonisation of laws – Taxation of energy products and electricity – Exemption of energy products used as fuel for the purpose of air navigation other than private pleasure-flying – Extent

(Council Directive 2003/96, Art. 14(1)(b))

2. Tax provisions – Harmonisation of laws – Taxation of energy products and electricity – Exemption of fuels used in the field of the manufacture, development, testing and maintenance of aircraft – Extent

(Council Directive 2003/96, Art. 15(1)(j))

Summary

1. Article 14(1)(b) of Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the exemption from tax of fuel used for the purpose of air navigation, under that provision, cannot apply in the case of a company that, in order to develop its business, uses an aircraft belonging to it to transport members of its staff to customers or to trade fairs, in so far as that travel is not directly used for the supply, by that company, of air services for consideration.

(see para. 33, operative part 1)

2. Article 15(1)(j) of Directive 2003/96 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the fuel used for the purpose of flights to and from an aircraft maintenance facility does not fall within the ambit of that provision.

(see para. 39, operative part 2)