SENEGAL Law and Practice Contributed by: Claudy Monja and Mampionona Razafimamonjy, John W Ffooks & Co
2.3.2 Registration If the Owner Is Different From the Operator Under Senegalese law, the aircraft should be regis - tered in the name of the owner. In the case of a lease, the name and address of the operator can be added to the registration certificate. 2.3.3 Aircraft/Engine-Specific Registers The lease of the aircraft or engines by the owner is subject to the submission of an application to the Civil Aviation Authority in order to be registered in the Air - craft Register. 2.3.4 Registration of Leases With the Domestic Aircraft Registry The registration of leases is supposedly optional. However, in practice, registration seems to be manda - tory. In addition, when the term of the lease is longer than 12 months, the aircraft should be registered in the Aircraft Register. The law is silent when it comes to the consequences of failing to do so. The lease agreement and other types of agreement are subject to the prior approval of the director of the Civil Aviation Authority before being signed by the parties concerned, if the aircraft is to be integrated into the fleet of an air transport company holding a Senegalese air-operating permit. Without being exhaustive, the lease agreement must include at least the following: • the effective date; • the expiry date and terms and conditions for termi - nation of the lease agreement; • the names of the parties to the lease agreement; • a description of the aircraft; and • a clause indicating the person responsible for the aircraft’s continuing airworthiness for the duration of the lease. The registration of a lease is made upon presentation of the original deed or a certified copy thereof; subject to the payment of fees, the application is made in a form prescribed by the Civil Aviation Authority.
2.3.5 Requirements for a Lease to Be Valid and Registrable As the official language of Senegal is French, it would be advisable for the lease to be translated into French. However, in practice, the ANACIM allows for the filing of documents in English. Certification or authentica - tion is only required if the legislation of the country governing the lease agreement requires it. 2.3.6 Taxes/Duties Payable for Registering a Lease The registration of the lease with the tax authorities is subject to the payment of a registration fee. 2.3.7 Registration of Aircraft in Alternative Countries As Senegal is a member state of WAEMU, any natu - ral or legal person with Senegalese nationality will be entitled to register its aircraft in another member state. 2.3.8 Requirements for Documents Concerning Registration See 2.3.5 Requirements for a Lease to Be Valid and Registrable . 2.4 Lessor’s Liabilities 2.4.1 Tax Requirements for a Foreign Lessor Profits from businesses operated in Senegal are tax - able under the General Tax Code. Therefore, if the lessor is incorporated in Senegal, it will be subject to the payment of income tax. 2.4.2 Effects of Leasing on the Residence of a Foreign Lessor A foreign lessor would not be deemed to be resident or domiciled in Senegal as a result of its being a party to, or its enforcement of, a lease. 2.4.3 Engine Maintenance and Operations In the case of a foreign aircraft leased by a Senegalese operator, the state in which the aircraft is registered is responsible for approving maintenance organisations to carry out maintenance work on the aircraft and for accepting the Maintenance Control Manual describing the aircraft’s continuing airworthiness-management procedures. In the case of the lease of a Senegalese aircraft by a foreign operator, the ANACIM accepts the Mainte -
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