AMC & GM to Part-SPA — Issue 1, Amendment 8
AMC & GM to Part-SPA — Issue 1, Amendment 8
Annex VI to ED Decision 2019/019/R
Annex VI to ED Decision 2019/019/R ‘AMC and GM to Part-SPA — Issue 1, Amendment 8’ The Annex to Decision 2012/019/Directorate R of 24 October 2012 is hereby amended as follows: The text of the amendment is arranged to show deleted, new or amended text as shown below: — deleted text is is marked with strike through; — new or amended text is highlighted in blue; — an ellipsis ‘(…)’ indicates that the rest of the text is unchanged. GM1 SPA.GEN.100(a) Competent authority 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) the characteristics of the person’s professional activity; and (f) the Member State where the person resides for taxation purposes. GM12 SPA.NVIS.130(e) Crew requirements for NVIS operations OPERATIONAL APPROVAL (…)
Annex VI to ED Decision 2019/019/R