For each one of the aerodromes or cluster of aerodromes concerned, the calculation of the two taxes shall be operated by applying to the passenger, freight and mail traffic data the rates set out on the printed copies of the declaration
On the one hand, in many countries it is subject to specific taxes and charges, such as a departure tax or a solidarity levy
On the other hand, aviation fuel is generally exempt from excise duty and many countries exempt tickets from VAT or apply a zero VAT rate in case of international aviation
Six Member States levy taxes on international aviation, invariably in the form of ticket taxes for passengers departing from airports in the Member State
The highest average tax rates are in the UK followed by Italy, Norway, Germany and France
