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19

Must the government follow tax directive 2003/96/EC ?

19 February 2008

Sweden intends to impose a general, high tax on aviation gasoline (AVGAS, see memo issued by the Department of Finance on January 15, 2008, "Beskattning av flygbränsle").

The background is that the EU Commission in "MEMO FROM THE COMMISSION TO THE COUNCIL under article 19.1 in Council Directive 2003/96EC (private pleasure flying)" COM/742/2006 final, describes why Sweden and a number of other countries cannot be granted an extension of the exception that have been applied to AVGAS for private use.

 

CONSEQUENCES OF OMITTING TO FOLLOW THE DECISION OF THE COMMISSION (COM/742/2006)

The initial consequences, should Sweden decide to omit imposing tax on AVGAS for private pleasure flying, are factually very small. In principle they are non-existent.

In several cases, Sweden has omitted to implement or in other ways adjust the tax legislation in spite of having been requested by the EU Commission to do so. Sweden has also neglected to make adjustments of the fiscal laws in spite of the fact that the Court of Justice of the European Communities has found the rules to be in violation of Community law.
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Read the MEMO written by associate professor in tax law Roger Persson Österman.
The Memo is copyright Hjelmco Oil.

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