gdf chasing ryanair

[pilotaryan]

Fullblast,

non voglio ne' sembrare pedante ne' saccente pero' il tuo link ENAC che si rifa' al Codice della Navigazione italiano non ha nulla a che vedere con cio' di cui stiamo parlando, inoltre trattasi di un codice che regolamenta le aziende italiane e non quelle irlandesi.

Come gia' spiegavo in precedenza chi e' dipendente diretto di Ryanair viene tassato in Irlanda come da seguente articolo (posto quello in inglese cosi da trattare l'argomento con la lingua che legalmente regola la faccenda):

Article 14

Dependent personal services

1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration in respect of an employment exercised in one or other of the Contracting States derived by a resident of a Contracting State shall be taxable only in the latter State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
   1. the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and
   2. the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
   3. the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, a remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.

Per quanto riguarda i contrattisti, come gia' spiegato, essi sono raggruppati in AZIENDE (Ltd) di diritto e sede irlandesi delle quali risultano direttori e che operano nel settore del trasporto aereo.
In questo caso si applicano i seguenti articoli del trattato:

Article 7

Shipping and air transport

Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

Article 15

Directors' fees

Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

Non staro' qui a parlare di cosa sia eticamete + giusto o moralmente + accettabile anche perche' ognuno avra' le proprie idee ed esperienze in merito; mi attengo solo a quello che sono i fatti, le leggi in vigore e quello che persone molto + preparate ed esperte di noi hanno messo in piedi.