When applicable, MOT recovery can significantly reduce operating costs in certain EU countries.

Certain European tax authorities and fuel vendors will refund the Mineral Oil Tax ("MOT") paid on fuel uplifts by charter and other commercial operators. When applicable, MOT normally exceeds the base cost of the underlying fuel. Most EU countries do not charge MOT to foreign aircraft; MOT is often charged in Austria, Germany, Italy and Switzerland.

For US-registered aircraft, flights operated under FAR Parts 121, 122, 125 and 135, including fractionals operated under Part 91 K, are eligible for MOT recovery. Non-US commercial operators can support their commercial activity with copies of their ACC's issued by their national aviation agency.

An example of an invoice for which CB VATAmerica obtained a German MOT refund:

Each MOT-refunding country, and in the case of Germany, each customs territory within Germany, has specific rules and documentation requirements. We maintain current relationships with each MOT-refunding authority and adapt quickly to frequent rule changes.

We've developed MOT recovery processes that are easy to implement, and our on-line claims status reports detail MOT refunds claimed and recovered during the year. We are also able to report recoveries by tail number or in any manner helpful to you.

As of June, 2006, MOT recovery is available for uplifts in Austria and Germany. In addition, we are attempting to open this opportunity for uplifts in Italy and Switzerland.

As of June, 2006, CB VATAmerica provides MOT recovery services to companies operating more than 200 aircraft.