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Aviation

15 January 2020
Kenneth D Basch Changes in Brazilian withholding tax

Brazil - Basch & Rameh

The Federal Government recently issued an executive order with the potential to change the tax treatment of commercial aircraft leasing. Subject to that determination, the executive order sets new rules for commercial aircraft and engine leases. However, the executive order has created considerable confusion and doubts in the aviation sector.

Author: Kenneth D Basch
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Louisa-Ann Lange Security controls outside scope of airlines

Germany - Arnecke Sibeth Dabelstein

A recent Erding Local Court judgment concerned a compensation claim after four passengers missed their flight due to a security alert at the airport. The court decided that there was no entitlement to compensation because there had been no refusal of carriage by the airline. Given the growth of passenger numbers and the resulting need for extra security staff, the decision sets a positive and correct precedent for the benefit of airlines operating in Germany.

Author: Louisa-Ann Lange
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John Pearson Letters of credit in aircraft leasing: a refresher

International - Vedder Price LLP

Letters of credit are often issued in aircraft leasing transactions as an alternative to the provision of a cash security deposit and, less frequently, the obligation to pay maintenance reserves in cash. In an airline bankruptcy scenario, it is important to understand the differences that exist between different forms of letter of credit and some of the challenges that may arise for an enforcing lessor or financier.

Authors: John Pearson, Esha Nath
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Laura Pierallini ENAC approves new drone regulation

Italy - Studio Pierallini

The Italian Civil Aviation Authority (ENAC) recently approved a new drone regulation which will ease the transition to the EU Basic Regulation. Although EU legislation has already outlined a clear picture of the rules that will be definitively operational in the next few years, ENAC's regulation aims to safeguard the prerogatives and rights acquired by operators in the period before the EU drone legislation enters into force.

Author: Laura Pierallini
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Recent updates

Laura Pierallini IATA: competitive conditions for an efficient market

Italy - Studio Pierallini

Author: Laura Pierallini
Andreas Fankhauser Supreme Court acquits air traffic controller

Switzerland - Proton Legal LLC

Author: Andreas Fankhauser
Mark W Atwood Caveat lessor: OFAC fines aircraft lessor for actions of sublessee

USA - Cozen O'Connor

Author: Mark W Atwood
Elizabeth Mireya Freidenberg Court exempts airline from Immigration Authority fine

Argentina - Freidenberg Freidenberg & Lifsic

Author: Elizabeth Mireya Freidenberg
Shannon Rajan FAA downgrades Malaysia's air safety rating

Malaysia - SKRINE

Authors: Shannon Rajan, Eric Gabriel Gomez

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