Private Recreational Navigation: DGT doctrinal evolution

Current position

Private recreational navigation is defined by non-commercial purposes and is distinct from the provision of services for consideration. Vessels engaged in commercial activities, such as passenger transport, professional diving, or dive taxi services, do not engage in private recreational navigation. In these commercial cases, the use of diesel allows for the exemption from the Hydrocarbons Tax or the refund of quotas, provided that the fuel incorporates the regulatory tracers. For unleaded gasoline, only the exemption applies, not the refund of quotas.