Autori: Raffaele Rizzardi e Salvatore Mattia

Article 38 of the so-called Development Decree provided a definition for “operating base” for airline companies operating in the passenger traffic sector by means of an operating bases system. The said provision aims to prevent controversies that had already arisen in the past with airline companies, which adopted the above business model, assimilating operating bases equipped with infrastructures and service staff to a permanent establishment and, therefore, compelling the said companies to comply with national tax and social security rules and regulations.