Fuel tax exemption in the fisheries sector

The document argues that the European Union can legally eliminate fuel tax exemptions for vessels, including fishing boats, even in international waters. It refutes claims that such a move violates UNCLOS Article 89 by asserting that EU-flagged vessels remain under flag-state jurisdiction and non-EU vessels can be linked to the EU via the port where they refuel. Furthermore, it concludes that UNCLOS lacks the 'direct effect' necessary for individuals or companies to legally challenge these tax changes in court. The briefing also notes that while the International Maritime Organization (IMO) is slow to implement global levies, strong EU regulation often accelerates international consensus.

• The European Commission supports removing fuel tax exemptions in the revised Energy Taxation Directive (ETD) because current exemptions act as fossil fuel subsidies that contradict the European Green Deal and distort the level playing field between road, maritime, and aviation sectors.
• EU-flagged vessels are subject to the revised ETD in international waters because international maritime law dictates that a ship remains under the exclusive jurisdiction and laws of its flag state, including taxation laws, when on the high seas.
• For non-EU vessels, the EU can establish a valid legal connection for taxation based on the port where the vessel refuels, drawing a parallel to aviation law where the airport of destination serves as a connecting factor.
• Arguments that eliminating fuel tax exemptions violates UNCLOS Article 89 (which prohibits claims of sovereignty over the high seas) cannot be used by private parties in court because UNCLOS and Article 89 specifically lack 'direct effect'.
• While the International Maritime Organization (IMO) has seen proposals for a global levy of USD$100/ton of greenhouse gases from the Marshall and Solomon Islands, global market-based measures are generally slower and less ambitious than EU-level regulations.
• Strong EU regulation can act as a catalyst for global action; for example, the EU's Emission Trading System (ETS) for aviation accelerated the international adoption of the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA).

APA

Golinvaux, S., & Tacheny, H. (2021). Fuel tax exemption in the fisheries sector. ClientEarth. https://www.clientearth.org/media/uz2bwqik/fuel-tax-exemption-in-the-fisheries-sector.pdf

Chicago

Golinvaux, Stéphanie, and Hannah Tacheny. Fuel tax exemption in the fisheries sector. ClientEarth, 2021. https://www.clientearth.org/media/uz2bwqik/fuel-tax-exemption-in-the-fisheries-sector.pdf.

Wikipedia

{{cite report |last1=Golinvaux |first1=Stéphanie |last2=Tacheny |first2=Hannah |title=Fuel tax exemption in the fisheries sector |publisher=ClientEarth |date=June 2021 |url=https://www.clientearth.org/media/uz2bwqik/fuel-tax-exemption-in-the-fisheries-sector.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{golinvaux2021fuel, author = {Golinvaux, Stéphanie and Tacheny, Hannah}, title = {{Fuel tax exemption in the fisheries sector}}, institution = {ClientEarth}, year = {2021}, month = jun, url = {https://www.clientearth.org/media/uz2bwqik/fuel-tax-exemption-in-the-fisheries-sector.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }