27It follows from those considerations that the air navigation operations carried out by a company like Systeme Helmholz, consisting in the carriage of its personnel to clients or trade fairs in its own aircraft, cannot be assimilated to the use of an aircraft for commercial purposes, for the purposes of Article 14(1)(b) of Directive 2003/96, and, accordingly, do not fall within the scope of the tax exemption for aviation fuel under that provision, in so far as those air navigation operations are not directly used for the supply of an air service for consideration.
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