I operate D and I do it for a coorperation, a stock company. We are -according to the EU - a commercial ops, as alread explained by others.
Yet the german authorities -and a lot of others deny us the right to get untaxed fuel, in Germany despite the highest financial court has decided that the EU thingie is law. Still the Authorities in Germanies case the Zoll (Customs) are ordered by the ministry of financial affairs to IGNORE the bloody thing.
Thats right, the Government ignores the law. The word is, every single user that wants his MOT back has to sue the Government, which takes ages and a lot of money.
And you think flying 'N' should be reported?
I was told once that the tax exemption for commercial ops comes from the fact that air operators pay for their system (ATC, AIRPORTS,NAV Facilities etcetc).
Thats what we do as well, just to remind you, and we all (smaller airplanes) pay disproportionate amounts, especially on Airports, compared to big aircraft.