IOM Commercial Use Certificates and Fuelers/FBO's
 

Is anyone else noticing that more and more fuelers, FBO's and airports are not recognising the IOM Commercial use certificate? The threat of legal action printed on the reverse seems to have no concern them. In Sion the other day the fueler just laughed and said they would never take action.

Any thoughts?

Sion is in Switzerland which is neither part of the EU nor the EEC, therefore the decision isn't binding for them.

Had a couple of occasions where they have got the customs guy involved, In all cases customs have asked me to refile type of flight from G to N. The problem then went away.

I've had a fair few standoffs over this, I just refuse to budge or sign anything and [quite seriously] threaten to take them to court if they don't recognise it (fuelers, customs FBOs, and all) and so far it's always been resolved.

On one occasion the fuel company had a change of heart. It was a day we could have managed without and I told them to de-fuel the aircraft and take it back because I wouldn't be paying for it with tax. They decided just to recognise the certificate instead.

I understand the issue with the Swiss, although in Zurich they used to accept it. I have been retrospectively charged for it and now had it refused point blank. Thats fair enough, but have had issues in France, Spain and Italy regularly.

Mr. "HS125"

I just love the tough talk from pilots... IF I had been running the FBO where you said to defuel, I would have blocked your aircraft with a few trucks until you paid up in cash.

These questions need to be sorted before you arrive at an FBO, it's the professional thing to do.

... Have a nice day!

FR

Mr "Frank R"

No offence was meant here, hopefully a little clarification will soften the mood....

The occasions I'm referring to involve airfields where the FBO is not allowed to have their own fuel and so we have rely on airport contractors called out by the FBO. On these occasions I refer to, the driver would verbally accept the certificate, dispense the fuel and subsequently refuse to waive the tax. I consider it well within my rights, and indeed my remit to object to that most vocally.

If your location is accurate (MCO) you are lucky enough to be far away from the cesspit of bureaucracy and legislation that is the eurozone. Not only would it be pointless my producing the certificate in the first place, but if you run an FBO and adhere to honest practices (which I'm sure you do) as opposed to attempting to entrap clients to taxes and other charges retrospectively by stealth, then you have nothing to fear from such confrontations and your fuel trucks will be free to serve clients in the manner to which they are duly accustomed as opposed to forming blockades a la French Fishing Boats!

HS125

HS 125
It is illegal to do public transport on the M register (as confirmed by the Manx Authorities). Filing "N" on your flight plan indicates that you are Non Scheduled Public Transport, an illegal activity for you. A lot has been discussed about the merits of beng on the M register and a lot of abuse hurled at AOC operators about their stupidity at staying AOC. The problem is you M operators want your cake and eat it. To have it in writing that you lie to get cheap fuel leaves me speechless and should really be reported to the Manx authorities and the CAA. Enjoy the Manx register by all means but stop putting N on your flight plans, the MANX/CAA authorities probably would not do anything but I would not like to say the same for the French who are very suportive of their national commercial operators.

Actually, they just want the fuel suppliers and government departments to abide by the law............

"Commercial" in the aviation context has more than one meaning and its use seems pretty inflammatory in certain circles.

"Commercial Air Transport" has a very specific meaning in the EU and many countries have restricted the tax exemption/rebates to such operations.

"Commercial" Ops in other places can (and do) mean corporate or "aerial work" as well.

In fact EU Directive 2003/96/EC specifies that only aviation fuel used for private pleasure-flying should be taxed. So any aerial work, training or corporate/business use qualifies for the tax free supply of aviation fuel. If the suppliers and governments involved don't want to play by the rules then you can hardly blame the operators for doing the same.

Oh Strewth!
 

Please re-read, I am reporting what the customs official REQUESTED having satisfied them of the facts in the particular case and that the certificate was a legitimate device. I see where your coming from but surely, given the plan contains the reg, filing shops the operator by default if that's the case.

IIRC, the commercial use certificate came about because a Private operator, operating Private flights was able to recover through the courts taxes charged to those flights as they were in connection with the owners [sic] non aviation business.

One of the major problems in this industry is the number of small bitter factions into which it quickly divides. I've rarely met someone connected with an AOC who has much good to say about private ops, weather private leisure or private in connection with a commercial concern. One guy even admitted to me once that he was somewhat envious of the fact we wouldn't accept crap pay and conditions so that the owner/operator could make a pittance on capital from what was basically an appalling investment.

Maybe if we actually operated as a collective rather than throwing rocks, we'd all have less pointless legislation and expense to deal with. This is particularly the case in europe.

Personally, I'm just pleased to be out of Europe now, and similarly am unmoved by the sentiments of anyone happy to see the back of me.

Oh dear! you "commercial activity" private M operators seem to be shooting yourselves in your feet, all 3 of them. You may regret starting this thread.
Long Final, you neatly explained that you had a problem with cheap fuel in Sion. Please enlighten us all and tell us what "commercial activity" was the owner doing there? Selling ski wax to the Swiss?? Please tell us, I am dying to hear, as do the Manx Authorities/CAA

750

You obviously have an issue with the M reg which is clouding your ability to reason.

If a business owns an aircraft, and uses that aircraft for the execution of it's day to day affairs then surely they have the right to tax free fuel for their aircraft in the same way that, had they chartered instead, the AOC operator would receive for the same flight?

I agree with 125, there is one heck of a lot of animosity towards people who operate very legitimately on the manx register. Not quite sure why, maybe seeing all these shiny machines and not being able to GINFO the owner irritates them! And before I get mauled I fly aircraft on both registers and see both sides of the fence.

The IOM do say that ultimately the decision rests with the country in question. But the Germa ruling should be enough of a precedent to hopefully help out.
Sadly some countries seem to view MOT as a tool to prop up their ailing badly run economies.

And for the record I have had problems with Sion fuellers in G reg AOC operated machines. They seem to have the stubborn propensity to charge first and ask questions later.

Silverknapper
I have absolutely no truck with you guys operating on the M. In fact I probably will be doing the same soon for an owner. What I have a problem with is private masquerading as Commercial Activity. When the owner is on business, fair enough, you deserve duty free fuel, but when he is using the plane privately he should not enjoy that priviledge. I asked long finals what he was doing in that very well known commercial business hub centered on Sion. Not had a reply so shall we not close the book on this one just yet?

Sadly some countries seem to view MOT as a tool to prop up their ailing badly run economies.

Siverknapper, I think Gemany and Switzerland are the worst for trying to extract inapropriate MOT (yes they try it out on me) Is it their economies you are referring to?

I have operated many different registrations both on AOC and "private". When operating "private", and I use that term as opposed to CAT, and the owner or the company is on business, they rarely find the need to explain to me what their business is that day, I guess they think its none of my business.
Maybe long finals has a similar situation. If we can get cheaper fuel why not, things are tough enough and if we can help the boss a little it helps to keep us off the job market and sniffing around other operators for jobs, that would help to bring the pay scales down and then we all lose.

yes, shove it under the carpet and do not ask questions. Why do aircraft owners want to penny pinch. I have not come across many who give their bentleys to the local cab company to make it a Commercial Activity

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.

750,

The aircraft owner owns a number of hotels in the area.

Very quick to judge aren't you.

Once again I am a little irritated by comments made by people regarding this.

My boss is trying desperately to assist a failed shipyard in a failed EU economy restart there activates, but all he gets for his willingness to assist is a noon time siesta and more tax on his flights.

He gets up early in the morning and has us take him there so he can get back to his office THE SAME DAY, and conduct more business to support more failed economies.

Not all BUISSNESS operators are playboys and girls prancing around like little spoiled fairies.

The EU stipulates the tax law is there for benefitting the European economy, when EU States blatantly refuse to adhere to it makes me sick that they have their cake and eat it and spit on the little guy.

By the way have a look at the new Austrian departure tax, which requires an Austrian tax representative. According to the pamphlet I received today, if I do one flight into Austria it will not only cost me departure tax, but a tax consultant in Austria to submit this for me

WTF is going on in the EU......:yuk:

We are Isle of Man beause they are the only sane and reasonable authority to work with.



As you might know, since March 31st 2011 you as an aircraft operator will have to pay a newly introduced „departure tax“ to the Ministry of Finance for flights with aircraft with an MTOW of 2000 kg or more.

Regrettably the process of reporting and paying this tax to the Austrian Ministry of Finance has been set up in a quite complicated way. Additionally you will need to appoint a tax representative if you do not have a registered office in Austria.

The amount of the tax per departing passenger has set to be :
EUR 8 for short haul flights
EUR 20 for medium haul flights
EUR 35 for long haul flights

GREEDY LEECHING COMPANY is happy to announce that we will be able to act as your tax representative in Austria and we will handle the whole process of your initial application with the Austrian Ministry of Finance, collecting the departure tax and reporting to the Austrian Ministry of Finance.

Our services include:
- create and file your application
- create you personal internal account
- track all your passenger movements and create monthly reports
- report to the Austrian Ministry of Finance

Costs:
- EUR 250 initial application fee
- EUR 100 per month account management fee
- 50% on all passenger fees as transaction fees

Your advantages:
- all necessary processes and communication with the Austrian Ministry of Finance will be handled by us.
- a simple report to us for each flight departing from Austria and the number of passengers on board is sufficient.
- simple payment of all charges and fees by credit card.
- you will receive a monthly reporting from us about all your transactions

State sponsored extortion!:yuk:

French Customs
 

One of our 'M' Reg aircraft had a very interesting Customs 'Ramp' Check yesterday in France. Customs showed up upon arrival and all they wanted was a copy of our Certificate of Commercial use and a the previous fuel tickets.

We were then told we were breaking the law as we had not paid tax on Fuel from Spain a week before. (That was obtained using the said Certificate without problem) After about 2 hours when they had read the back of the certificate in French regarding the EU Law and much shouting and threats they went away.

Anybody else had this much trouble in an 'M' Reg machine in France?

I to have had several occasions of the fueler saying they don't accept the certificate but nothing like this. We did't even ask for fuel this was over Fuel picked up in Spain a few days before.