GM1 SPO.GEN.100 Competent authority

• ED Decision 2019/019/R found in: Air Operations (965/2012) Part-ARO Part-ORO Part-CAT Part-SPA Part-NCC Part-NCO Part-SPO (Sep 2023)

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; (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. 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; (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. ##### 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; (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.