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facilities.
17. The same effect of an increase in the cost of air travel can be ascribed to other taxes,
sometimes levied upon international air travellers at times of embarkation and disembarkation. In addition
to raising the cost of travelling by air, these latter taxes, when collected at the last moment, have the
added disadvantage of causing inconvenience to the traveller by requiring him or her, for example, to
check in earlier for his or her embarkation, to obtain additional local currency, etc.
18. In its Statements to Contracting States on Charges for Airports and Air Navigation
Services (Doc 9082), the Council has made two important recommendations in relation to charges. The
first is that States should impose charges only for services and functions which are required for
international civil aviation; and the second is that States refrain from imposing charges which
discriminate against international civil aviation in relation to other modes of international transportation.
Where charges are imposed for services and functions which are not required for international civil
aviation, these charges are in effect taxes and come within the purview of this Resolution.
19. The comments concerning “local” taxes in paragraph 6 apply equally to taxes levied by a
“local” treasury as mentioned in Resolving Clause 2.
Notification of Contracting States’ positions regarding this Resolution
20. As is implied in Resolving Clauses 4 and 5, it is the intention to present to the reader of
this document as complete a picture as possible of the actual status of implementation by Contracting
States of the Resolution. In order to accomplish this, it is essential that each State, and particularly those
which have not as yet communicated with ICAO on this subject matter, submits to the Organization the
desired information in the briefest possible manner, preferably in the form of short comments on each of
the resolving clauses, suitable for publication in a Supplement hereto. It is equally important, of course,
that the Organization be kept informed of any changes in the position of a State so that such changes may
be reflected in amendments to the Supplement, to be published from time to time.
— END —
Doc 8632
سياسات الايكاو
بشأن فرض الضرائب
في مجال النقل الجوي الدولي
الطبعة الثالثة — ٢٠٠٠
.١٩٩٩/٢/ اعتمدها المجلس في ٢٤
ونشرت بتوجيهات منه
منظمة الطيران المدنى الدولى
سياسات الايكاو
بشأن فرض الضرائب
في مجال النقل الجوي الدولي
(Doc 8632)
الطبعة الثالثة — ٢٠٠٠
(iii)
تصدير
بعد دراسة شاملة لمختلف المشكلات القائمة والمتوقعة المتعلقة
بفرض الضرائب في مجال النقل الجوي الدولي ، اعتمد المجلس
في عام ١٩٥١ ثلاثة قرارات وتوصية واحدة بشأن الموضوع
واستجابة لقرار ، Doc 7145-C/ نشرت في الوثيقة رقم 825
中国航空网 www.aero.cn
航空翻译 www.aviation.cn
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ICAO's Policies on Taxation in the Field of International Ai(8)
