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EU Energy tax directive EC 2003/96/EC in contravention to EU community law.

08 February 2008

Sweden intends to introduce a general, high tax on AVGAS in line with Community directive 2003/96/EC (see Department of Finance memo dated January 15th, 2008: "Beskattning av flygbränsle"). The tax will have a hard impact on the society sector that utilizes minor aircraft.

 

SUMMARY

The proposed tax is in contravention of the Community law and the EC convention on human rights.

It is however not in contravention of the Instrument of government.
 
Read the full report by
Ola Wiklund, Attorney, Associate Professor in European Community Law
and Roger Osterman, Associate Professor in Fiscal Law.
 
The report is copyright Hjelmco Oil

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