passenger aviation tax compliance

08:04 Jul 11, 2018 

Update: the client just confirmed that this was indeed a typo and that "compliance" shouldn't be there. Thanks everyone for your help!

10:33 Jul 6, 2018 

Thanks Daryo.

I'm "glad" to see that I'm not the only one to think that it doesn't make sense. I thought about the 'cut and paste/typo/proofreading error' too, or maybe they just like to throw in 'fancy' words to sell their services – it wouldn't be the first time a financial business does that.

Will ask the client and let you know. Thanks a lot for your help!

21:03 Jul 5, 2018 

the sentence as it is *still* makes no sense whatsoever, but at least the intended meaning becomes clearer.

"compliance" must be a leftover from some unsuccessful attempt at proofreading, a cut-and-paste gone wrong or some other error.

Namely:

What you can claim:
VAT on Mineral Oil Tax for fuel
VAT on passenger aviation tax (without any "compliance" added)
VAT on fuel invoice

does make perfect sense.

Just to be on the safe side, a confirmation from the client would be a good idea - (and it would give the opportunity to correct the ST)

14:41 Jul 5, 2018 

Merci à ph-b et Daryo pour vos commentaires. Voici ce que dit le texte source:

Mineral Oil Tax (MOT) is an excise duty levied on the purchase of fuel and is a significant surcharge to the base fuel cost. Due to fuel tax exemptions that exist and other criteria, MOT is claimable by commercial aviation operators in foreign countries such as France, Germany, Switzerland, Austria, Spain and Italy. MOT is an extremely complex and often misunderstood tax, which is why we at VAT IT guarantee you a recovery process that is hassle-free.
Who can claim?
Private air charter companies
Executive airplane-leasing companies
Companies with private jets for business purposes

What you can claim:
VAT on Mineral Oil Tax for fuel
VAT on passenger aviation tax compliance
VAT on fuel invoice

Je comprends que les entreprises privées puissent récupérer la TVA de la Taxe sur les Huiles Minérales, mais je ne vois toujours pas ce que "passenger aviation tax compliance" vient faire là-dedans :/.

04:42 Jul 5, 2018 

Tel quel, je comprends que votre texte dit que les cies aériennes peuvent récupérer la TVA acquittée au titre des mesures prises pour veiller au respect de la réglementation sur la taxation des passagers aériens. L'expression demandée apparaît-elle telle quelle dans votre texte ou bien s'agit-il de votre interprétation ? Pourriez-vous citer la phrase ou le paragraphe ?

23:25 Jul 4, 2018 

it simply makes no sense. Taxing "compliance" with VAT = Alice in Wonderland logic?

When adding some missing elements - to be found elsewhere in the ST - it probably does make sense.

BTW if anyone is respecting "conformité fiscale" or any kind of compliance related to the VAT, it's definitely NOT the passengers - the passenger tax is simply charged to them whether they like it or not - IOW they simply have no opportunity whatsoever "to be non-compliant"!

OTOH the aviation company is the one that has to be "compliant" with all sorts of rules, including charging and collecting the "passenger tax" in the right amount, at the right time etc.