Legal aspects of Exchange operations of aviation equipment

1. The concept of "Exchange operation", the experience of foreign countries, posing problems. Aims and objectives of the "Exchange operation". Types Exchange operation". In what cases, a "Exchange operation" is applied. The advantage of "Exchange operation". Experience in the United States, Singapore and other foreign countries. The problem of application "Exchange operation" on the territory of the Russian Federation.

2. The legal status of the organization for the maintenance and repair of aircraft. Requirements of EASA PART 145. The Certification requirements FAR 145. The Standards and Recommended Practice ISAGO (GOSARPs), IOSA Standandards manual - training and qualification of personnel, operational flight requirements and specifications.

3. The legal status of a specialist in aircraft maintenance. Requirements of EASA PART 145. Requirements for the holder of a Specialist Certificate in the maintenance and repair of aircraft. Requirements migration legislation of the Russian Federation. Standards and Recommended Practice ISAGO (GOSARPs), IOSA Standandards manual - training and qualification of personnel, operational flight requirements and specifications.

4. Features of tax regulation "Exchange operation" in the Russian Federation. Formulation of the problem. Legalization "Exchange operation" in the territory of the Russian Federation. Counter sales. Taxation. Pricing. Compensation costs for repairs. Exchange unequal blocks.

5. Prospects of Exchange operations on the territory of the Russian Federation. Market prompt replacement of aircraft components to the Russian aircrafts will cease shifted to other countries, where the replacement operation (Exchange) are subject to tax only in part actually executed repair work without the inclusion in the tax base of the component cost.