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ANNEX VI (Part-NCC) · Regulation (EU) No 965/2012 · EAR revision 27 Mar 2026
IRImplementing rule
The competent authority shall be the authority designated by the Member State in which the operator has its principal place of business, is established or is residing.
IR · NCC.GEN.100 — Regulation (EU) No 965/2012 · Regulation (EU) 2019/1384 · Air OPS Easy Access Rules · EAR revision 27 Mar 2026
GMGuidance material
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.
GM · GM1 NCC.GEN.100 — Regulation (EU) No 965/2012 · ED Decision 2019/019/R · Air OPS Easy Access Rules · EAR revision 27 Mar 2026
Consolidated from the EASA Easy Access Rules (revision 27 Mar 2026, extracted 17 Aug 2026) for convenience. Not the official publication — verify against the Official Journal of the European Union and the EASA publications before operational use.
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