Von:
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[mailto:
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Gesendet: Montag, 13. Februar 2012 18:04
An:
[email protected]
Betreff: Your Europe Advice enquiry 100562
Dear Sir/Madam,
Please find below the reply to your enquiry. Please note that the advice
given by Your Europe Advice is an independent advice and cannot be
considered to be the opinion of the European Commission, of any other EU
institution or its staff nor will this advice be binding upon the European
Commission, any other EU or national institution.
Dear Mr Pirker,
In the frame of its decreto-legge no 201 salva italia of 6th December
2011 the Italian government is indeed about to impose a significant tax on
all private use aircraft, including gliders and balloons, whether they be
registered in Italy or transcients from other countries. Article 14 bis of
the decreto-legge seems to impose the tax on foreign registered aircraft
that remain in Italy for more than 48 hours with the possible consequence
that a foreigner visiting or conducting business in Italy in an aircraft or
2 days must pay the same amount as does the Italian resident for an entire
year. This could mean for you that you have to pay a lump sum of 450 per
year if you fly to Italy with your glider or balloon and stay there for
longer than 48 hours.
Once applicable, Article 14 bis of the decreto-legge could therefore indeed
pose a problem under European law:
It could discriminate EU citizens who are not resident in Italy against
Italian residents and and it could form an obstacle to the functioning of
the European Internal Market.
Incidentally, the imposition of taxes on foreign registered aircraft may
contravene provisions of Article 15 of the International Civil Aviation
Organisation’s Convention on International Aviation.
As far as we know, the Italian Aircraft Owners and Pilots Association has
already approached the European Commission and the Italian government on
this issue.
You can download the decreto-legge under
download.repubblica.it/pdf/2011/senato3.pdf and the ICAO Convention on
International Aviation on
UNHCR | Refworld | Convention on Civil Aviation ("Chicago Convention").
Finally, the Italian Aircraft Owners and Pilots Association’s statements
on this problem are available under
A.O.P.A. Italia - Aircraft Owners and Pilot Association.
Yours sincerely
Your Europe Advice