rgd on taxes and fees - 2018...rgd 2018: taxesand feeslaiddown inthe rgd of 2018 are only applicable...
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RGD ON TAXES AND FEES - 2018
RGD 2018:
Taxes and fees laid down in the RGD of 2018 are only applicable for applications introduced after its entry into force.
Entry into force of RGD 2018
08 August 2018
Applications introduced before 08August 2018 payment accordingto RGD 2011
Applications introduced after 08August 2018 payment accordingto RGD 2018
Date of the application (≠ date of billing or services!) Date of the signature of application form (ex. application for theoretical examination) If no date is indicated: date of the reception by DAC of the application form
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- Application for theoretical examination- Theoretical examination
- Application for issuance of thelicence
Theoretical examination
payment according to RGD 2011Issuance of the licence
payment according to RGD 2018
Example 1: Theoretical examination and issuance of a licence
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Entry into force of RGD 2018
08 August 2018
- Application for theoretical examination - Theoretical examination
Example 2: Theoretical examination
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Entry into force of RGD 2018
08 August 2018
Theoretical examination
payment according to RGD 2011
- Practical examination
Example 3a: Practical examination
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Entry into force of RGD 2018
08 August 2018
- Application for practical examination- Convocation by DAC
Practical examination
payment according to RGD 2011
- Convocation by DAC (if applicable)- Practical examination
Example 3b: Practical examination
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Entry into force of RGD 2018
08 August 2018
- Application for practical examination
Practical examination
payment according to RGD 2011
- Application for practicalexamination
- Convocation by DAC (if applicable)- Practical examination
Example 3c: Practical examination
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Entry into force of RGD 2018
08 August 2018
Practical examination
payment according to RGD 2018
Example 4a: Practical examination with manual endorsement (revalidation)
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Entry into force of RGD 2018
08 August 2018
- Application for practical examination- Convocation by DAC (if applicable)
- Practical examination with theexaminer
Practical examination
payment according to RGD 2011
NO manual endorsement!
Example 4b: Practical examination with manual endorsement (revalidation)
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Entry into force of RGD 2018
08 August 2018
- Application for practical examination - Convocation by DAC (ifapplicable)*
- Practical examination with theexaminer
Practical examination
payment according to RGD 2011
NO manual endorsement!* For examiners: If convocation→ No manual endorsement!
Example 4c: Practical examination with manual endorsement (revalidation)
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Entry into force of RGD 2018
08August 2018
- Application for practicalexamination
- NO convocation by DAC- Practical examination with the
examiner
Practical examination
payment according to RGD 2018
Manual endorsement!
Rules against overlapping of taxes and fees
Only one tax and one fee (the highest of each) are payable for the simultaneous issuance or renewal of:- a licence and one or more associated ratings;- multiple ratings.
Simultaneous issuance or renewal ≠ simultaneous introduction of applications by the candidate!
Introduction application Rating 1
Date N Date N+ Date N++
Introduction application Rating 2 Issuance Rating 1 + Rating 2
Introduction application Rating 1
Date N Date N+ Date N+++
Issuance Rating 1 Issuance Rating 2
Date N++
Introduction application Rating 2
no overlapping! (1 tax, 1 fee)
= overlapping! (2 taxes, 2 fees)
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Issuance Type rating (art.15(1)):- Tax = 26€- Fee = 178€
Issuance ATPL (art.12(2)): - Tax = 26€- Fee = 619€
Example 1a: ATPL + Type rating
Payment: - Tax = 26€- Fee = 178€ Total: 204€
Payment:- Tax = 26€- Fee = 619€ Total: 645€
01.10.2018 20.11.2018
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Issuance Type rating (art.15(1)):- Tax = 26€- Fee = 178€
Issuance ATPL (art.12(2)): - Tax = 26€- Fee = 619€
Example 1b: ATPL + Type rating
Payment Rules against overlapping:- 1 Tax = 26€- 1 Fee = 619€ Total: 645€
01.10.2018
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