All Posts By

Michela Formosa

Strengthening EU Air Passenger Rights: The 2026 Reform Explained Aviation

Strengthening EU Air Passenger Rights: The 2026 Reform Explained

Introduction While modern mass air travel has revolutionised global connectivity and tourism, one challenge has persisted throughout its development: flight disruptions and the rights afforded to passengers in such situations. July 2026 marks a significant moment for air passengers across the EU, with the EU institutions agreeing on a major legislative reform to Regulation (EC) No 261/2004. This reform seeks to strengthen and clarify existing passenger protections while also introducing additional rights aimed at improving the passenger experience during travel disruptions. Application Having been approved by the EU Council on 13 July 2026, the reform is expected to enter into…
Michela Formosa and Joshua Chircop
3rd August 2026
EU Guidance Note for Pleasure Boats and Aircraft AviationShipping, Yachting and Transport

EU Guidance Note for Pleasure Boats and Aircraft

At the end of April 2026, the European Commission issued a Guidance Document concerning pleasure boats and aircraft, addressing their treatment by customs and tax authorities. This marks the first instance in which the VAT status of privately owned vessels and aircraft has been specifically addressed by the European Union. The Presumption of Union Status At the very outset of the Guidance Note, the Commission clearly establishes a presumption of Union status in favour of pleasure boats and aircraft located within the EU. This status implies that such crafts are considered Union goods in free circulation within the EU customs…
Michela Formosa and Joshua Chircop
31st July 2026