VAT on Unused Passenger Tickets: Hidden Consumer Law Implications? The Court of Justice of the EU (CJEU) judged recently that airlines have to pay the VAT (Value Added Tax) on unused, non-refundable airline tickets. This might have implications on the right of passengers to claim also a VAT refund in case of unused (or partly) refundable tickets. The judgment concerned two joined cases: case C-250/14, in which French tax authorities obliged Air France (currently Air France-KLM) to pay additional VAT for the period from 1st April 2000 until 31st March 2003, amounting to EUR 4,066,607, together with default interest amounting to EUR 1,226,584 that related to the amounts Air France had received for non-refundable passenger tickets, which had not been used by their holders; case C-289/14, in which French tax authorities demanded VAT for the lump sum paid annually by Brit Air (currently Hop!-Brit Air SAS) to Air France, for unused non-refundable tickets of Air France that Brit Air had sold in the context of a franchise agreement that was agreed between them. This sum was 2 per cent of the annual turnover from the routes operated as a franchise, including VAT. The ...
Unmanned aerial vehicles (part 3) There is an increasing number unmanned aerial vehicles (RPAS, also often referred to as drones or Remotely Piloted Aircraft Systems (RPAS)) being operated for various reasons. At the same time there are also regularly reports of incidents with RPAS. The wide distribution of RPAS notwithstanding, they are still banned in Belgium. A communication by Ms Jacqueline Galant, Belgian federal Transport Minister, in which she reveals the main elements of a new Royal Decree, has again stirred public debate on the issue. This debate, however, often neglects to take account of existing international and supra-national frameworks that already contain (binding) regulations on a number of important issues. In our RPAS newsletter series we will examine the key questions that arise concerning authorisation, liability, and the use of images, all of this with respect to both current and future law. The focus here will be on professional use. This last issue of the newsletter series zooms in on the use of images made by means of a RPAS and privacy matters matters. Use of images ? Possible applications of RPAS often cited include surveillance and aerial photography or filming ...
Unmanned aerial vehicles (part 2) There is an increasing number unmanned aerial vehicles (RPAS, also often referred to as drones or Remotely Piloted Aircraft Systems (RPAS)) being operated for various reasons. At the same time there are also regularly reports of incidents with RPAS. The wide distribution of RPAS notwithstanding, they are still banned in Belgium. A communication by Ms Jacqueline Galant, Belgian federal Transport Minister, in which she reveals the main elements of a new Royal Decree, has again stirred public debate on the issue. This debate, however, often neglects to take account of existing international and supra-national frameworks that already contain (binding) regulations on a number of important issues. In our RPAS newsletter series we will examine the key questions that arise concerning authorisation and the use of images, all of this with respect to both current and future law. The focus here will be on professional use. This issue of the newsletter series focuses on the liability aspects. Liability? The liability of the RPAS operator can be compromised primarily in two ways. This is first of all the case if the transported cargo is damaged (A), and also if there is damage on the ground (B). Liability for ...
Unmanned aerial vehicles (part 1) There is an increasing number unmanned aerial vehicles (RPAS, also often referred to as drones or Remotely Piloted Aircraft Systems (RPAS)) being operated for various reasons. At the same time there are also regularly reports of incidents with RPAS. The wide distribution of RPAS notwithstanding, they are still banned in Belgium. A communication by Ms Jacqueline Galant, Belgian federal Transport Minister, in which she reveals the main elements of a new Royal Decree, has again stirred public debate on the issue. This debate, however, often neglects to take account of existing international and supra-national frameworks that already contain (binding) regulations on a number of important issues. In our RPAS newsletter series we will examine the key questions that arise concerning authorisation, liability, and the use of images, all of this with respect to both current and future law. The focus here will be on professional use. This issue of the newsletter series is an introduction to the latest legislative developments and authorisation matters. When developing a legal framework for RPAS, account must be taken of a number of interests. While the sector emphasises the economic ...
Brazilian Aviation Law: a Summary Aviation Law In Brazil is regulated by the Brazilian Constitution, the 1999 Montreal Convention, the Brazilian Aviation Code (Law 7,565/86 as amended by Law 9,614/98), the Secretariat of Civil Aviation Law (Law 12,462 of 4 August 2011) and the Civil Aviation Agency Law (Law 11,182/2005). The Civil Aviation Agency (ANAC), which was established in 2006, is the primary aviation regulatory body in Brazil. It oversees the regulation and the safety oversight of civil aviation. ANAC operates through a five-member board of directors, one of them being the president of the agency (the others are the aircraft operations director, airworthiness director, economic regulation director and airport infrastructure director). The directors are appointed by the president of Brazil and approved by the Senate. Their term of office is up to five years. ANAC reports to the Ministry of Civil Aviation (SAC), and is headquartered in Brasília and has offices in Rio de Janeiro, São Paulo, Porto Alegre and Recife. Brazil extends 5th freedom rights which means that airlines may transport passengers and cargo in the frame ...