What proof (which actual document(s)) does the LBA ask to see?
d) Nachweis der Verzollung
Für jedes Lfz, das aus einem Staat außerhalb der EU eingeführt wird, ist ein Nachweis über die zollrechtliche Behandlung vorzulegen.
d) Proof of customs clearance
For every aircraft imported from a country outside the EU, proof of customs duties treatment must be presented.
So the confirmation will say
“Customs 0%, EUVat 19% paid”
That’s Germany; I wonder what Italy does?
In all previous cases the tax authorities lost their case in front of the court.
Were those cases over an alleged illegality of the Danish zero-VAT route (which ended in 2010, and which the German action I linked above was around), or over simple unpaid import VAT?
If the latter, how come the owners won in a court?
AfricanEagle wrote:
claims.
Just an enormous waste of owners time and public money.
I think so too.
So the N-regs have been EU VAT declared/paid?
So the N-regs have been EU VAT declared/paid?
Any property from outside the EU being imported into the EU has to have is VAT paid except in limited circumstances.
I meant the confiscated N-regs in question.
Peter wrote:
In all previous cases the tax authorities lost their case in front of the court.Were those cases over an alleged illegality of the Danish zero-VAT route (which ended in 2010, and which the German action I linked above was around), or over simple unpaid import VAT?
If the latter, how come the owners won in a court?
To the best of my knowledge in the previous cases VAT had been paid else where in Europe (also Denmark) and therefore was valid in Italy since part of the EU.
If any of these owners tried to avoid VAT, then I don’t have any sympathy for them. We all know that VAT is due regardless of registration. A trust doesn’t change that in any way at all.
If VAT was paid in the EU, then I would hope the owners have the receipts in which case they should have no problem contesting any claims. I would even think they should be able to obtain compensation for illegal confiscation, although I suspect that might be difficult in Italy. Or can the police also confiscate your car while waiting for you to prove that you paid the VAT for it?
Snoopy wrote:
When e.g. buying a D-reg, you can rightfully assume EUVat has been paid as the LBA requires proof of it before registration.
I’m actually not sure if every tax authority in the EU will automatically follow this path. But it is also adding additional, unnecessary complexity to the discussion.
In the end it is extremely simple: If you import the plane, keep the tax slip. If you buy a plane, get the tax slip. As easy as that.
Trusting a seller that says: “I imported the airplane and paid a 5 digit amount in taxes but I lost the receipt – but you can trust me that it is paid because it is registered” is like believing him “The plane has an ARC but I lost it – but you can trust me because I flew the plane here which I would not do if it’s not airworthy”.
Buying a plane w/o a tax receipt just puts about 20% of the value at risk. It’s easy if you buy the plane from a company as you will get a receipt showing the VAT (and it doesn’t matter what happened before as you can prove you paid VAT). If you buy it from a private individual: Get the receipt!
That leaves the risk only to these planes, that used one of the tax avoidance routes to get a “0% tax receipt”. Everybody needs to decide which risk they want to take – and consult with their tax advisor.
I would not buy a “Denmark-0-VAT-plane”. But this is my personal choice.
chflyer wrote:
Or can the police also confiscate your car while waiting for you to prove that you paid the VAT for it?
Customs authorities (and, to a lesser extent, tax authorities) have in many instances draconian powers that surprise people.
For example, customs in the UK has the right to confiscate a vehicle used for smuggling and have used that power to confiscate – without compensation – cars where a passenger (not the owner!) was carrying undeclared and/or to many cigarettes. They ultimately lost in court, but did that for years.
We have just seen the case of German customs taking entirely disproportionate action around import VAT for a swiss aircraft.
So I would not be surprised if Italian customs has the right to confiscate a good that has been ‘smuggled’ in its entirety (if indeed this is what they did here, instead of holding the aircraft until tax has been paid)
