Under the Austrian Mineral Oil Tax Act, the tax exemption for supply of fuel to an aviation
company to be used for aviation services is only applicable if the fuel is directly supplied
from a tax or a customs warehouse. Accordingly, aviation companies cannot apply for a
refund of Austrian mineral oil tax if the supplier of the fuel does not have a registered tax
or customs warehouse at the premises where the fuel is supplied. This also applies if the
mineral oil tax for the fuel has been undoubtedly paid in Austria and the fuel has been
used by the recipient for beneficial aviation services.
In a decision dated 14 December 2022 (RV/7200037/2019), the Austrian Fiscal Court
stated that the Austrian regulations contradict Art 14 of the Directive 2003/96. According
to this provision, energy products supplied for use as fuel for the purpose of air navigation
other than private flights must be just exempt. In other words, there is no requirement of
a tax or customs warehouse such as the Austrian regulations require. The Fiscal Court
further stated that Art 14 of the Directive is sufficiently precise and unconditional such
that individuals may directly rely on this provision and apply the tax exemption. The Austrian
customs authorities have appealed against this decision to the Austrian Supreme
In practice, the decision is of particular importance to any (domestic or foreign) company
that supplies fuel in Austria to (domestic or foreign) aviation companies for aviation services.
Based on the decision of the Austrian Fiscal Court, such supplies might be in future
also, exempt and mineral oil tax can be refunded, even if the supplier does not have a registered
tax or customs warehouse or even if the fuel is not delivered from a tax or customs
The above information was kindly provided by Pichler Peter from LeitnerLeitner (Austria). If you need more information, please contact Pichler directly at: [email protected].