Flights are exempt from kerosene taxes.
The result is a cost relief, which triggers a steering effect.
Kerosene consumption represents a threat to the environment that is not adequately sanctioned.
The waiver of a kerosene tax is not a subsidy per se.
The subsidy is rather in the non-sanctioning of the harmful consequences of kerosene consumption.
No value added tax is levied on cross-border flights.
The European value-added tax system is based on the principle that a general consumption tax is levied on services.
The non-collection of tax on air transport services is a subsidy.
Taxes and Fees
Air Transport and its Subsidies ; Kapitel : 2 ; 7-21
2022-08-27
15 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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