chrishscorp
Well-Known Member
That, to me, seems like the obvious way out of the whole farce.
I guess the EU has got a rule outlawing it?
Google is a wonderful tool, here is the EU court judgement
https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1539818211110&uri=CELEX:62017CJ0503
The above link was incidentally posted in the other thread on red diesel started about a month ago, i presume you didnt read that bit.
Under Article 14(1) of that directive:
‘In addition to the general provisions set out in [Council] Directive 92/12/EEC [of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ 1992 L 76, p. 1)] on exempt uses of taxable products, and without prejudice to other Community provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
...
(c) energy products supplied for use as fuel for the purposes of navigation within Community waters (including fishing), other than private pleasure craft, and electricity produced on board a craft.
For the purposes of this Directive “private pleasure craft” shall mean any craft used by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.’