Klima | Energie, Verkehr
The possibility of introducing a kerosene tax on domestic flights in Germany
The subject of this legal opinion is the permissibility of introducing taxation of aviation gasoline used on domestic flights. Currently, aviation gasoline intended for use in commercial aviation is exempt from mineral oil tax pursuant to Section 4 I No. 3) of the Mineral Oil Tax Act, with the result that air transport has a clear tax advantage over other modes of transport. Whereas in the past Co…weiterlesen