Analysis of information sources in references of the Wikipedia article "Jet fuel" in English language version.
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{{cite news}}: CS1 maint: deprecated archival service (link)Member States shall exempt the following from taxation... energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying.
The Chicago Convention provides no obstacle to placing a tax on domestic or intra-EU aviation fuel. The Convention bans parties from imposing taxes on fuel already on board an aircraft when it lands in another country but it contains no prohibition on taxing the fuel sold to aircraft in a country. Further, the Chicago Convention is not applicable to domestic aviation. It is often suggested that the Chicago Convention exempts aviation fuel from taxation. However, the Chicago Convention only exempts fuels already on-board aircraft when landing, and retained on board when leaving, from taxation. Article 24 states: 'Fuel... on board an aircraft of a contracting State, on arrival in the territory of another contracting State and retained on board on leaving the territory of that State shall be exempt from customs duty, inspection fees or similar national or local duties and charges.' Therefore, Article 24 does not prohibit the taxing of fuel taken on board in a particular country but rather prohibits the taxation of fuel that was already on board the aircraft when it landed, i.e. Member States cannot tax aviation fuel purchased in another country that arrives on board the aircraft. The purpose of this Article is to prevent double taxation.
{{cite web}}: CS1 maint: deprecated archival service (link)The Chicago Convention provides no obstacle to placing a tax on domestic or intra-EU aviation fuel. The Convention bans parties from imposing taxes on fuel already on board an aircraft when it lands in another country but it contains no prohibition on taxing the fuel sold to aircraft in a country. Further, the Chicago Convention is not applicable to domestic aviation. It is often suggested that the Chicago Convention exempts aviation fuel from taxation. However, the Chicago Convention only exempts fuels already on-board aircraft when landing, and retained on board when leaving, from taxation. Article 24 states: 'Fuel... on board an aircraft of a contracting State, on arrival in the territory of another contracting State and retained on board on leaving the territory of that State shall be exempt from customs duty, inspection fees or similar national or local duties and charges.' Therefore, Article 24 does not prohibit the taxing of fuel taken on board in a particular country but rather prohibits the taxation of fuel that was already on board the aircraft when it landed, i.e. Member States cannot tax aviation fuel purchased in another country that arrives on board the aircraft. The purpose of this Article is to prevent double taxation.