Certain European tax authorities and fuel vendors will refund the Energy Tax, also known as Mineral Oil Tax ("MOT"), accise duties, or TIPP, paid on fuel uplifts by certain aircraft operators. MOT charges can exceed the base cost of the underlying fuel. Most EU countries do not charge MOT to foreign aircraft; however, MOT is often charged in Austria, France, Germany, Italy and Switzerland.

Each MOT-refunding country, and in the case of Germany, each customs territory within Germany, has specific rules and documentation requirements. We maintain current relationships with each MOT-refunding authority and adapt quickly to frequent rule changes.

We have developed MOT recovery processes that are easy to implement, and our on-line claims status reports detail MOT refunds claimed and recovered during the year. We are also able to report recoveries by tail number or in any manner helpful to you.

In addition, we are attempting to open this opportunity for uplifts in France and Italy for all business and commercial flights and in Switzerland for ACC/AOC holders.