GUST TO THE VISION OF HYBRID AVIATION When over the Central Europe appears zone of high pressure, high pressure pushes cool and dry air from the hilly Slovenian interior through the beech-fir forests of the Trnovski gozd over Čaven and Predmeja, with gust down toward Ajdovščina,[1] and forces to the ground there fleet of known bats[2] (Italian: pipistrelli). However, neither the Bora nor the atmosphere of this country, could not halt the flight of the airline industry from Ajdovščina in to the world. With the hybrid ultra-lightweight 4-seaters they have stepped toward our new vision – the air-road hybrid, accessible to population of middle class. In short: an automobile (Greek: autós; Latin: mobilis). Problem: ‘not-possible!’ Quite similar to the ‘not-possible!’ they, in the proximity, already perceived vision of the hybrid of Joseph Ressel – »[…] road locomotive in 1830 raised astonishment and ridicule on the streets of Trieste.«[3] However, the (road) vision exactly one hundred years ago solved through the Fordism, which finally solved the problem of the widespread use of road vehicles in the middle class. From the perspective of individuals as users of modern hybrids at least three problems can be seen: price, chauffeuring and driving down the public roads past the sparse network of airports. Price, however, immediately rises the question of exemption from the value added tax. In the case of VAT, instead of the astonishment and ridicule, threats came in forms of gusts and mentality of modern authorities. This have recently been experienced by interrelated taxpayers in Finland, which were, against gusty views of Finnish taxation and court authorities, finally protected by the Court of Justice of the European union. The latter were accused by the authorities of evasion of VAT in relation to complex proprietary connections and transactions between multiple companies, and one related individual in respect of the supply and use of two jet planes. The airplanes were purchased by the company, which applied the exemption from VAT, although it had no status of the airline company, which operates for reward chiefly on international routes. Such status had the second company, to which the first company left the use of the aircraft, and which offered the aircraft to third parties in return for remuneration per hour of flight. In addition, in a couple of years the airplanes were sold off to the third related company from Cyprus. Authorities specifically warned also that the first company transferred the accounts relating to the aircraft to the company’s shareholder, who actually used purchased aircraft for his own business and/or private purposes. The Court of Justice of the European union in June 2012 decided, that the sole criterion for determining the applicability of the VAT exemption is whether an aircraft is used by an airline operating for reward chiefly on international routes. If the company which acquired the aircraft is able to prove that the aircraft are effectively used for commercial exploitation by an airline of that kind, any commercial or other relationship which may exist between the company which owns the aircraft, its majority shareholder and the airline itself should not have any effect as regards VAT. Thus, although there is partial use of the aircraft by the owner, which is responsible for meeting certain costs, and although the operation as a whole may be advantageous to the owner from a non-VAT tax perspective, none of those factors is of any significance for the purposes of the exemption if the airline exploits the aircraft commercially in the course of its ordinary activity.[4] Žiga Stupica (dajatve/en/publications/e-book-customs-duty-and-tax-in-international-trade) (In: ventilatorbesed/?opcija=kom_clanki&oce=64&id=5418) [1] The above mentioned is attempt to describe the famous strong wind phenomenon called the Karst Bora, which appears at the Slovenian Littoral. [2] Dialectal is word »bat« also hybrid, as they say: »half bird half mouse« (Slovenian orig.: »pol tič(a) pol miš(a)«) – cited text from: V. book (Ivanka Černelič, et al.), T-Ž an Appendix A-Š, 1991, dictionary of the Slovenian Language (Slovenian orig.: V. knjiga (Ivanka Černelič, in drugi), T-Ž in Dodatki A-Š, 1991, Slovar slovenskega knjižnega jezika), Državna založba Slovenije, Ljubljana, 5 books, 1970-1991, page 84, »tič«, point 3. [3] Cited text from Slovenian original: »[…] cestna lokomotiva je leta 1830 vzbujala začudenje in posmeh na tržaških ulicah.«, from: Sandi Sitar: Vehicles over time (Slovenian orig.: Z vozili skozi čas), Prešernova družba, Vrba, 1995, page 73, the title phrase. [4] Text in paragraph from: points 2, 4, 48, 49 and 51 of Opinion of Mr. Advocate General Cruz Villalón delivered on 26 April 2012 and judgement of the Court of Justice of the European union from 19 June 2012, all within the case C-33/11. Photo credit: Green Flight Challenge (201109260016HQ) - photo of NASA/photographer Bill Ingalls (flickr/photos/nasahqphoto/6188343937/) - some rights reserved / photo showing The Pipistrel-USA aircraft Taurus G4 at 2011 Green Flight Challenge. Pipistrel (pipistrel.si/).
Posted on: Fri, 27 Sep 2013 11:54:25 +0000
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