Zurich Business Aviation Symposium

CHAIRED BY

Joel Hencks, EASA Regulatory Expert, AeroEx.eu

AGENDA HIGHLIGHTS

The scope of the “commercial operation” under EU law: strength and weakness

Business jets operated in private associations - Private operations under AOC - Corporate operations - Cost-shared flights with non-complex aircraft – Fractional ownership
What is allowed or acceptable, and what is not - Operator’s, pilot’s and owner’s liabilities

Impact of commercial and private operations on traffic rights, airport slots, customs and tax laws

Customs and VAT status of an aircraft in the European Union
Definitive importation, temporary admission, customs duties (e.a. MOT), exportation

Customs and VAT status of an aircraft in Switzerland
Definitive importation, temporary admission, customs duties (e.a. MOT), exportation

Domestic VAT in the European Union
VAT registration, domestic flights, etc.

Domestic VAT in Switzerland
VAT registration, taxable turnover, input tax deduction, new VAT Info 11 Air traffic