Som nævnt i betragtning 47 sikrede afgiftssystemet i praksis ikke forholdsmæssige satser relateret til flyvningernes faktiske længde, eftersom den gældende sats var fastlagt på grundlag af afstanden mellem Dublin lufthavn og destinationen, uanset det faktiske afrejsested, og at der kun blev anvendt to satser, nemlig en for meget korte flyvninger fra Dublin lufthavn og den anden for alle andre flyvninger.
As mentioned in recital 47, the tax system did not de facto ensure proportionate rates in relation to the actual length of the flights, since the applicable rate was fixed on the basis of the distance between Dublin airport and the destination, regardless of where the actual departure took place and since only two rates were applicable: one for very short distance flights from Dublin airport and the other for all other flights.