Which criteria can be used to help determine a person's place of residence according to GM1 SPO.GEN.100?

Criteria include: (a) the duration of a person's presence on the territory of the countries concerned; (b) the person's family status and ties; (c) the person's housing situation and how permanent it is; (d) the place where the person pursues professional or non-profit activities; (e) characteristics of the person's professional activity; and (f) Member State where the person resides for taxation purposes.

In the context of determining the place where an operator is residing, what is the significance of the person's housing situation?

The person's housing situation and how permanent it is can be used as a criterion to help determine a person's place of residence.

Does the guidance in GM1 SPO.GEN.100 specify that the place of residence is determined solely by the duration of presence in a country?

No, the guidance states that several criteria can be used, including the duration of presence, but it is not solely based on that. Other criteria include family status, housing situation, place of professional or non-profit activities, characteristics of professional activity, and Member State of tax residence.

GM1 SPO.GEN.100 Competent authority

Q: What is the primary concept of 'place where the operator is residing' under Regulation (EU) No 965/2012, and to whom is it mainly addressed?

The concept of 'place where the operator is residing' is mainly addressed to a natural person. The place where the operator resides is the place where the operator complies with his or her tax obligations.

Navigate / EASA

Ask question Discover more Add to collection

GM1 SPO.GEN.100 Competent authority

ED Decision 2019/019/R

DETERMINING THE PLACE WHERE AN OPERATOR IS RESIDING

For the purpose of Regulation (EU) No 965/2012, the concept of ‘place where the operator is residing’ is mainly addressed to a natural person.

The place where the operator resides is the place where the operator complies with his or her tax obligations.

Several criteria can be used to help determining a person’s place of residence. These include, for example:

(a) the duration of a person’s presence on the territory of the countries concerned;

(b) the person’s family status and ties;

(d) the place where the person pursues professional or non-profit activities;

(e) characteristics of the person’s professional activity; and

(f) Member State where the person resides for taxation purposes.

Details

Source-Title: GM1 SPO.GEN.100 Competent authority View latest amendments

Erulesid: ERULES-1963177438-15110 Compare versions

Domain: Air operations

Applicabilitydate: 18 September, 2019

Entryintoforcedate: 18 September, 2019

Regulatorysource: ED Decision 2019/019/R Navigate

Regulatorysubject: Part-SPO

Typeofcontent: GM to IR (Guidance material to implementing rule)

Parentir: SPO.GEN.100 Competent authority

Origin: EASA

Category: EAR