Sarah,
Labor law can not only change taxation and social security but it can also take you to court if you dodge it.
Labor law in Italy clearly states that agency workers must abode by the specific regulations that apply to that sector, if BRK or any other company does its business in Italy through its workers (be it directors or pilots it doesn't matter) then this company will be subject to Italian labor law.
In Italy It is illegal for an agency to lease workers to a third party without being registered and abiding by specific and strict laws, even more so if this agency (BRK or storm) leases workers through contracts they sign with umbrella companies like the many LTDs they forced people to be directors of de facto adding an additional illegal intermediary between the actual worker (the pilot) and the actual employer (FR).
It is illegal for Italian companies, why should it be legal for Irish /Maltese/Cypriotic companies to do it on Italian soil?
Some consideration to the concept of residency should also be given: if you are a Belgian resident but you permanently work for an Irish LTD in Italy then it will not be up to you to tell the authority where you reside but it will be for the authority to determine according to several different criteria like where you have family ties, where you spend most of your time, where you carry out your work and so on.
If they determine that you in fact reside in Italy then your claimed residency won't help you with the tax man nor the social security office because for them you are fiscally and socially resident where they say.
Slightly different story for FR employees since the double tax treaties specifically deal with airlines and their place of effective management,their employees and international operations. But even in this case there is an ongoing debate which is at an official level because the authorities have already started asking FR for millions of unpaid social security for its Italian based crews, and this claim has been filed well before the newest EU law and it is based purely on the double tax treaties.Pretty much the same as the French case in MRS.
Some bases in Italy mostly fly domestic and all of them in general have a good 50% of domestic flights which makes it a huge business that has nothing to do with the definition of “international traffic” and its meaning in the tax treaties.
If you then investigate the technical details of being resident in Italy for social security reasons (as explained this is the case even before the new law especially for crews not on a permanent FR contract) then you’ll find out that you cannot divide social security from tax due to the fact that your Irish/maltese/whatever LTD (which is not an AOC holder therefore not comparable to an airline) is operating in Italy with workers based in Italy who must therefore abode by Italian labor law, beginning with an Italian compliant contract.
It is no secret that FR already have a special contract ready for all their "italian based" pilots..
it has been ready for well a year... so I guess their pilots will one day have a new contract as required reading... with a nice little reminder that they will be removed from flying duties if contract is not signed within 1 week...
You'll be surprised at how not ready FR is in this matter....