Thank you all, to add to the mix...
How about non-Euro OPR, who has an AOC, and their contract with an industrial company to provide a jet exclusively for company use? Let's say 500hrs a year.
Do they file IN and operate commercially? Require commercial permissions when visiting Europe?
Applying commercial permit rules on this flight - which are designed to protect home markets - is surely folly as the OPR has the exclusive deal with the end user, irrespective of the actual financial deal.