Summary:
On 20 February 2020, Greenpeace Austria and other applicants called on the Austrian Constitutional Court to invalidate the preferential tax treatment of aviation companies over rail transportation companies in two Austrian tax laws. They claim that this preferential treatment would lead to an unjustified favoring of passenger air traffic and a disadvantage for less climate-damaging means of transport (e.g. railroads). Furthermore, the value-added tax exemption for cross-border flights and the kerosene exemption for domestic flights lead to higher prices for rail than for air travel and thus, contribute to climate change. Against this background, the applicants alleged that their rights under Articles 2 and 8 of the European Convention on Human Rights (ECHR) were violated, since the Austrian State has not fulfilled its duty to protect its citizens from the consequences of climate change.
On 30 September 2020, the Constitutional Court dismissed the application as inadmissible because it considered that the plaintiffs were not covered by the challenged legislation, which does not apply to rail transport, but only to air transport.
One of the applicants, who suffers from multiple sclerosis and Uhthoff’s syndrome, took this case to the European Court of Human Rights. He alleges a violation of his rights under, among others, Article 8 ECHR. The case, known as Mex M. v. Austria, it was filed on 25 March 2021 and has not yet been communicated.
Date of decision:
30 September 2020
Status of case:
Dismissed
Suggested citation:
Austrian Verfassungsgerichtshof, Greenpeace et al. v. Austria, Decision of 30 September 2020 – G 144-145/2020-13, V 332/2020-13.
Links:
For the decision of the Constitutional Court, see here.
For the application, see here.