Outlook of the legal and tax framework applicable in different European countries

  • AUSTRIA: The main law on a national level is the Austrian Aviation Act (Luftfahrtgesetz – LFG). The law does not distinguish between commercial and non-commercial air transport. Non-commercial air transport is mainly regulated in Austria in relation to safety and technical requirements in the Austrian Civil Aircraft and Aviation Instrument Regulation (Zivilluftfahrzeug und Luftfahrgerät-Verordnung 2010). In addition to the relevant EASA rules and regulations applicable to non-commercial operations, the Air Operator Certificate Regulation (Luftverkehrsbetreiberzeugnis- Verordnung) has to be considered.
  • BELGIUM: Non-commercial air transport is only regulated in Belgium in relation to safety and technical requirements. In addition to the relevant EASA rules and regulations applicable to non-commercial operations, the Royal Decree of 9 January 2005 establishes operational technical requirements for general aviation aircraft. In light of the ICAO definition, a general aviation flight is defined as one that is not commercial or for aerial work. A flight in Belgium is considered to be commercial if it carries passengers, freight or mail for remuneration or by virtue of a hire contract. Anything outside this definition is considered to be non- commercial.
  • FRANCE: Part VI of the Code of Transport + Annex VI to Regulation (EU) 965/2012 (on part NCC). There is no separate body or agency regulating business aviation. Business and general aviation are regulated by the French civil aviation authority (Direction Générale de l’Aviation Civile – DGAC).
  • GERMANY: LuftVG, LuftVO, LuftPersV. The Civil Aviation Authority (Luftfahrt Bundesamt; LBA) has published a NCC Guideline, describing the required organisation of the operator’s company.
  • ISLE OF MAN: Civil Aviation Act 1982 (as extended to the Isle of Man by Order in Council),  Airports and Civil Aviation Act 1987,  Air Navigation (Isle of Man) Order 2015 (an order in Council) (the ANO). The Administration has adopted the content of a UK CAA Civil Aviation Publication (UK CAA CAPs) where regulations and the instructions for continued airworthiness do not address a topic in sufficient detail for aircraft owners and their contracted organisations. The UK CAA CAPs that are currently adopted are listed on the Administration’s website.
  • ITALY: At national level, the Italian Navigation Code (Royal Decree no. 327/1942, as subsequently amended and supplemented from time to time), applies. At European level, the EU Regulations on the subject (including Regulations Regulation (UE) 800/2013 and Reg. (UE) 1199/2016) have direct force of law in Italy.
  • LUXEMBURG:The main national law is the law of 31 January 1948 relating to regulation of air navigation, as amended (the ‘Air Navigation Law’), which is applicable to both non-commercial and commercial air transport.
  • MALTA: The  principal  legislation  regulating  non-commercial  air transport in Malta is Aircraft Registration Act (Chapter 503 of the Laws of Malta), Civil Aviation Act (Chapter 232 of the Laws of Malta), Eurocontrol Act (Chapter 333 of the Laws of Malta), Airports and Civil Aviation (Security) Act (Chapter 405 of the Laws of Malta), Authority for Transport in Malta Act (Chapter 499 of the Laws of Malta)
  • SAN MARINO: The principal domestic applicable rules are Law No. 125 of 29 July 2014; Civil Aviation Regulation OPS 2 (General Aviation) issued by the San Marino Civil Aviation Authority.
  • SPAIN:The principal domestic applicable rules are xxxxxxxxxxxxx
  • SWITZERLAND: National law replaced by Commission Regulation (EU) No. 965/2012.Guidance material adopted by the Federal Office of Civil Aviation (FOCA) to fulfil EASA Air Operations Part-NCC (Non-commercial).
  • TURKEY:  The principal domestic legislation applicable to non-commercial air transport under Turkish law is as follows:The Turkish Civil Aviation Law (CAL), No. 2920, dated 14 October 1983, as published in the Official Gazette dated 19 October 1983, No. 18196, The Law on the Organisation and Duties of the Civil Aviation Directorate General of Turkey, No. 5431, dated 10 November 2005, as published in the Official Gazette dated 18 November 2005, No. 25997, The Turkish Civil Law, No. 4721, dated 22 November 2001, as published in the Official Gazette dated 8 December 2001, No. 24607, The Turkish Code of Obligations, No. 6098, dated 11 January,  2011, as published in the Official Gazette dated 4 February 2011, No. 27836


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