Norse Atlantic Airways in Italy: regulatory and tax challenges in flight and on the ground
Foreign air company without a formal presence in Italy

Norse Atlantic Airways has been operating regular and direct flights between Rome-Fiumicino and New York-"JFK" with B-787/9 aircraft for over a year, in addition to five weekly frequencies from Rome to Los Angeles. Despite the high volume of activity and its regular presence in the Italian market, it appears that the Norwegian airline does not have a stable organization in Italy.
The flight personnel seem to be composed of pilots and crew residing in Italy, directly employed by the parent Norwegian company, bypassing the common practice adopted by other international airlines operating in Italy, which normally establish subsidiaries or permanent bases to manage their local operations.
Ticket sales appear to be managed without the establishment of a local subsidiary.
This situation raises significant questions regarding national regulatory compliance and tax implications, highlighting a possible legislative gap or differing interpretations in the application of rules on foreign operational presence in the civil aviation sector in Italy. The issue concerns not only airport operators and the Guardia di Finanza (Italian Financial Police) but also trade unions and aeronautical regulatory bodies such as ENAC (Italian Civil Aviation Authority), which closely monitor this model of foreign operations in the Italian market.
AVIONEWS - World Aeronautical Press Agency