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Oceans | 25 August 2021

Fuel tax exemption in the fisheries sector
Fisheries & Seafood

PDF | 444 kb

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Fuel tax exemption in the fisheries sector

This legal briefing looks into the compatibility between the elimination of the current EU fuel tax exemption for fishing vessels in a revised EU Energy Taxation Directive (ETD) and the United Nations Convention on the Law of the Sea (UNCLOS). It concludes that the revised ETD could include a fuel tax for fishing vessels, even for the ones operating in the high seas, and still be compatible with UNCLOS.