private pleasure flying

pleasure flying

pleasure craft [ pleasure boat ]

pleasure boat | pleasure craft | recreational craft

fly-by-wire [ FBW | fly by wire | fly-by-wire control | fly-by wire | fly-by-wire flying controls ]

check, maintain and repair flying harnesses | operate artist flying movements | maintain flying harnesses | maintain harnesses for flying

test flying systems | try out artist flying systems | test artist flying system | test artist flying systems

rehearse flying choreography | rehearse flying movements | practise flying movements | practise movements for flying

fly up-wind [ fly upwind | fly headwind | fly into the wind | fly against the wind ]

Is the first sentence of Article 14(1)(b) of Council Directive 2003/96/EC (1) of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity to be interpreted as meaning that the exclusion of private pleasure-flying from the tax advantage signifies that the exemption for energy products supplied for use as fuel for the purpose of air navigation is to be applied only to airlines, or is the exemption to be applied to all fuel used for air navigation, provided that the aircraft is used for the purpose of earning income?

‘air travellers’ and ‘sea travellers’ means any passengers travelling by air or sea other than private pleasure-flying or private pleasure-sea-navigation.

‘private pleasure-flying’ and ‘private pleasure-sea-navigation’ means the use of an aircraft or a sea-going vessel by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial 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.

‘private pleasure-flying’ and ‘private pleasure-sea-navigation’ means the use of an aircraft or a sea-going vessel by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial 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;