ET/MOT Recovery for Corporate & Commercial Aviation

Certain European tax authorities and fuel vendors will refund the Energy Tax, also known as Mineral Oil Tax, accise duties, or TIPP (collectively called “ET/MOT”), paid on fuel uplifts by certain aircraft operators. ET/MOT charges can exceed the base cost of the underlying fuel. Most EU countries do not charge ET/MOT to foreign aircraft. However, MOT is often charged in Austria, France, Germany, Italy, Switzerland, and increasingly, in the Czech Republic, Hungary, Poland, and Spain.

Each ET/MOT-refunding country has specific rules and documentation requirements. We maintain current relationships with most ET/MOT-refunding authorities.

Recovery of French TIPP (Taxe Intérieure sur les Produits Pétrolièrs) is available for uplifts by all business operators, including corporate flight departments, upon submission of various supporting documentation. In addition, we hope to begin offering ET/MOT refunds in other European countries during 2011, pending a decision on litigation now before the European Court of Justice.