AVRUPA BİRLİĞİ’NDE İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE HAVACILIK VERGİLERİ

Year 2020, Volume: 19 Issue: 1, 1 - 24, 17.07.2020

Tuğçe Akdemir

https://doi.org/10.32450/aacd.770791

Cited By: 1

Abstract

İklim değişikliği, içinde bulunduğumuz yüzyılın en önemli küresel zorluğunu bize göstermektedir. Paris Anlaşması ile küresel ısınmanın 2 derecenin olabildiğince
altına düşürülmesi hedeflenmiş olsa da havacılık sektörü, küresel sera gazı emisyonlarının yaklaşık %2,5’ine denk gelmektedir. Şu an için örneğin demiryolu
taşımacılığı havacılık sektörüne oranla daha fazla vergilendirilmektedir. Ancak iklim değişikliği ile mücadele hedeflerine ulaşmak için havacılık dâhil olmak üzere
her sektör, “kirleten öder ilkesi” temel alınarak emisyonların azaltılmasına katkıda bulunmalıdır. Karbon fiyatlandırması, karbon (CO2) emisyonlarını azaltmanın
uygun bir maliyetli yolu olabilirken; havacılık sektöründe uygulanacak bir iklim vergisi ile iklim değişikliği ile mücadelede önemli adımlar atılabilecektir.

Keywords

Havacılık, Karbon (CO) Emisyonu, Bilet Vergisi, Katma Değer Vergisi, Uçak Akaryakıt Vergisi

Aviation Taxes in European Union to Fight Against Climate Change

Abstract

Climate change shows us that is one of the most important global challenges of this century. Although the Paris Agreement aims to limit global warming to well
below 2 degrees, the aviation industry accounts for approximately 2.5% of global greenhouse gas emissions. Currently for example, rail transport is taxed more than
the aviation sector. However, in order to reach the goals fıghting against climate change, it must be ensured that all sectors, including aviation, contribute to reducing emissions based on the “polluter pays principle”. Carbon pricing can be a cost-effective way to reduce carbon (CO2) emissions; a climate tax to be applied in
the aviation sector will be also able to have important steps taken in the fight against climate change.

Keywords

Aviation, Carbon (CO2) Emissions, Ticket (Air Passenger) Tax, Kerosene Tax, Value Added Tax

References

• “Aviation Emissions Growing Fast”, Erişim Tarihi: Eylül 15, 2019. https://ec.europa.eu/clima/policies/transport/aviation_en#tab-0-0
• “Aviation Taxes in Europe”, Conference Paper for the Netherlands’ Conference Carbon Pricing and Aviation Tax, The Hague, the Netherlands, Haziran 20-21, 2019, Erişim Tarihi: Eylül 15, 2019, https://www.aviatax2019.nl/#home
• Aydoğmuş, Mahmut, “Alan Vergisinin Katma Değer Vergisi Karşısındaki Durumu”, Vergi Sorunları Dergisi, 270, (2011): 104-111.
• “Rates for Air Passenger Duty”, Erişim Tarihi: Ekim 15, 2019. https://www.gov.uk/guidance/rates-and-allowances-for-air-passenger-duty
• Clercq, Geert De ve Psaledakis, Daphne, “EU Nations Aim High with Plan to Tax Air Travel”, Reuters, 2019. Erişim Tarihi: Eylül 15, 2019. https://www.reuters.com/article/us-climate-change-eu-airlines/eu-nations-aimhigh- with-plan-to-tax-air-travel-idUSKCN1TL1I7
• EU Emissions Trading System (EU ETS) Erişim Tarihi: Eylül 15, 2019. https://ec.europa.eu/clima/policies/ets_en#tab-0-0
• EUR-Lex. Directive 2009/29/EC of the European Parliament and of the Council Amending Directive 2003/87/EC so as to Improve and Extend the Greenhouse Gas Emission Allowance Trading Scheme of the Community, OJ L 140/63, 05.06.2009
• EUR-Lex. Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018 Amending Directive 2003/87/EC to Enhance Cost-Effective Emission Reductions and Low-Carbon Investments, and Decision (EU) 2015/1814 (Text with EEA relevance), OJ L 76/3, 19.03.2018
• EUR-Lex. Directive 2002/49/EC of the European Parliament and of the Council of 25 June 2002 relating to the Assessment and Management of Environmental Noise, OJ L189/12, 18.07.2002
• EUR-Lex. Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community and Amending Council Directive 96/61/EC, OJ L275/32, 25.10.2003
• EUR-Lex. Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community and Amending Council Directive 96/61/EC (Text with EEA relevance), OJ L 275/32, 25.10.2003
• EUR-Lex. Directive 2003/96/EC of 27 October 2003 Restructuring the Community Framework for the Taxation of Energy Products and Electricity (Text withEEA relevance), OJ L 283/51, 31.10.2003
• EUR-Lex. Directive 2006/112/EC of 28 November 2006 on the Common System of Value Added Tax, OJ L347/1, 11.12.2006
• EUR-Lex. Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008 Amending Directive 2003/87/EC so as to Include Aviation Activities in the Scheme for Greenhouse Gas Emission Allowance Trading within the Community, OJ L8/3, 13.01.2009
• Euronews, “Aviation Tax: Which EU Countries Charge Passengers?”, Erişim Tarihi: Şubat 26, 2020, https://www.euronews.com/2019/07/10/aviation-taxwhich-eu-countries-charge-passengers
• European Commission Press Release. “Commission Presents a New Aviation Strategy for Europe”, Brüksel, 07.12.2015, Erişim Tarihi: Eylül 15, 2019, https://ec.europa.eu/commission/presscorner/api/files/document/print/en/ip_15_6144/IP_15_6144_EN.pdf
• European Commission, “An Aviation Strategy for Europe”, Erişim Tarihi: Eylül 15, 2019. https://ec.europa.eu/transport/modes/air/aviation-strategy_en#package_detail
• European Commission, “Air- Environment”, Erişim Tarihi: Eylül 15, 2019, https://ec.europa.eu/transport/modes/air/environment_en
• European Commission, “Air”, Erişim Tarihi: Eylül 15, 2019, https://ec.europa.eu/transport/modes/air_en
• European Commission, “Air- Single European Sky”, Erişim Tarihi: Şubat 28, 2020, https://ec.europa.eu/transport/modes/air/ses_en
• European Commission, Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, An Aviation Strategy for Europe, COM(2015) 598 final, Brüksel, Erişim Tarihi: Eylül 15, 2019, 07.12.2015, https://ec.europa.eu/transparency/regdoc/rep/1/2015/EN/1-2015-598-EN-F1- 1.PDF.
• European Commission. “Climate Negotiations”, Erişim Tarihi: Eylül 15, 2019. https://ec.europa.eu/clima/policies/international/negotiations_en
• European Commission. “Taxes in the Field of Aviation and Their Impact, Final Report”, CE Delft, (2019):1-150.
• European Commission, Report from the Commission to the European Parliament and the Council Report on the Functioning of the European Carbon Market, COM(2019) 557 final, Brüksel, 31.10.2019
• Faber, Jasper ve Huigen, Thomas. “A Study on Aviation Ticket Taxes”, CE Delft, (2018): 1-36.
• FCC Aviation, “French Eco Tax”, Erişim Tarihi: Şubat 26, 2020, https://www.fccaviation.com/regulation/france/eco-tax
• Government of the Netherlands, “Dutch Government Tables National Flight Tax Bill”, Erişim Tarihi: Şubat 26, 2020,https://www.government.nl/latest/news/2019/05/14/dutch-government-tablesnational- flight-tax-bill
• Göker, Çağıl Süt. Sürdürülebilir Çevre Hedefinde Enerjinin Vergilendirilmesi, İstanbul: On İki Levha Yayıncılık, 2019.
• ICAO, “39th Triennial Assembly”, Erişim Tarihi: Şubat 26, 2020, https://www.icao.int/meetings/a39/Pages/default.aspx
• ICAO, “Environment”, Erişim Tarihi: Şubat 26, 2020, https://www.icao.int/Meetings/CORSIAHQ18/Documents/1_1_Introduction_t o_CORSIA_and_A39-3.pdf
• Kaneti, Selim. Vergi Hukuku, İstanbul: Filiz Kitabevi, 1989.
• Korteland, Marisa ve Faber, Jasper. “Estimated Revenues of VAT and Fuel Tax on Aviation”, CE Delft, (2013): 1-8.
• Öncel, Mualla- Kumrulu, Ahmet- Çağan, Nami ve Göker, Cenker. Vergi Hukuku, 28. Baskı, Ankara: Turhan Kitabevi, 2019.
• Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004 on Official Controls Performed to Ensure the Verification of Compliance with Feed and Food Law, Animal Health and Animal Welfare Rules, OJ L 165, 30.04.2004
• Regulation (EU) 2017/2392 of the European Parliament and of the Council of 13 December 2017 Amending Directive 2003/87/EC to Continue Current Limitations of Scope for Aviation Activities and to Prepare to Implement a Global Market-Based Measure from 2021, OJ L350/7, 29.12.2017
• Regulation (EU) No 421/2014 Amending Directive 2003/87/EC Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community, in view of the Implementation by 2020 of an International Agreement Applying a Single Global Market-Based Measure to International Aviation Emissions, OJ L129, 30.04.2014
• Regulation (EU) No 598/2014 of the European Parliament and of the Council of 16 April 2014 on the Establishment of Rules and Procedures with regard to the Introduction of Noise-Related Operating Restrictions at Union Airports within a Balanced Approach and Repealing Directive 2002/30/EC, OJ L173/65, 12.06.2014
• Schep, Ellen, Velzen, André van ve Faber, Jasper. “A Comparsion Between CORSIA and the EU ETS for Aviation”, CE Delft, (2016): 1-24.
• Servantie, Deniz. “AB’den Yeni Havacılık Stratejisi: Daha Rekabetçi Bir Avrupa’ya Doğru”, İKV Değerlendirme Notu, İstanbul: Ocak 2016.
• Smyth, Mark ve Pearce, Brian. “Air Travel Demand”, IATA Economics Briefing No 9, (Nisan 2008).