‘Arrest of helicopter for unpaid tax did not frustrate contract’

“Elitaliana leased a helicopter from Iris Helicopter. The helicopter was imported from Switzerland to Italy to fulfil a government contract for air ambulance and rescue services. Elitaliana became involved in a dispute with Italian authorities over whether import tax was payable on the helicopter. This dispute ultimately led to arrest of the aircraft for unpaid taxes, at which time Elitaliana was significantly behind on rent …” (more)

[Robert Dickens, Allen and Overy – Compact Contract, 14 September]

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