La Rochelle is also the school for Douanes so perhaps you were met by a graduating class?
@Peter.. I know the danishroute was100% legal. However you can argue that if say a british national and resident bought a plane in the us and had a danish company or person import it through Denmark and kept it there for 1 day and then passes it on to the Brit .. Clearly this route was only used to avoid taxes and this can arguably be considered “abuse of law”.
The ruling of the european courts gave the tax authorities wings and they went after all those setups .. In many cases they came in aggressively and made big threats. Some owners folded and cut a deal. Many did not after which it became very quiet. So these owners have a potential thundercloud hanging somewhere still. I know some people are willing to go to court. In the end 100% of all these setups stopped and I believe that was their ultimate goal. Mind you these setups were also used by for examples hospitals and even our military just to avoid VAT by using crossborder leases whichwere considered perfecly legal before.
Strangely T7 still advertises with their route. San Marino does not have an airfield? So Imho it becomes very dodgy wether you can ever use t7 without it being a setup which clearly it is.
One further thing that has been reported in the past (albeit about 10 years ago now) is French customs pursuing non-VAT paid aircraft for import duty where they’ve undertaken cabotage. That’s where a non-EU aircraft has transported EU nationals, taking-off and landing within the boundaries of the EU. I’ve no idea if this is still an issue.
There’s a thread on it on the PPLIR website – titled “Non-EU regs beware!”.
Peter,
I would suspect that rather than it being a full legal position statement, the official was making it up on the spot.
The experience I have with them here is if they are not quite confident, they don’t say a word but get back to you. I had the impression that he a) knew what he is talking about and b) i am not the first to ask this question. Clearly, as it is not written and signed by the FRENCH, it has no legal binding…. I’d call it an educated advice.
I am sure it makes sense (e.g. the bit about going back to your home country regularly) if argued by a lawyer in a court, but how is your average airport policeman/customs officer going to be making that judgement on the tarmac?
Check the airplane log? Should be pretty easy to see if it’s done a few trips to there in recent months.
They have to impose an on the spot fine (which you must pay somehow before you can depart) or they have to confiscate the aircraft as security for a fine yet to be determined by a more competent authority
I reckon that is why quite a lot of people go the full way and get a customs certificate one way or the other.
I agree with you in one point: Even if it IS 100% legal, that may well be ruled after a few weeks only.
My understanding of the Italian 6-month luxury tax time limit is that it applies to everybody, not just Italians. The only solution to a bad AOG situation is to have the plane in the “care of” of an Italian maintenance company.
It does apply to anyone. To be in care of a maintenance organisation would be the usual way in case of an AOG anyway. Or even easier: Fly there only in airplanes of more than 25 years of age: Problem solved 
Bosco:
bq. Once again: there is no such thing in France
Well, there is a French LP and it DOES get checked all the time. If there is no French RT license, then I got confused about the fact that you can get one in Switzerland and it is offered by some schools here together with the French LP.
The experience I have with them here is if they are not quite confident, they don’t say a word but get back to you
But, then you just get into your plane and fly out of there and he can’t get you…
Hello folks, I just found this forum today and YES I was caught and 2 friends also in Spain and one in France. My aircraft was D reg and new when imported into Cologne Germany. That import date was in May 1980 and the aircraft remained D reg until I bought it in 2002 and I transferred it to N reg because I have an A&P licence to carry out the maintenance.
After the reg change I flew it from Damme Germany to Malaga Spain, where I kept it.
I used to make flights to Morocco, France, Switzerland etc. usually within the 6 month period you’ve already mentioned.
Until one day, I was leaving for Morocco Via Granada for immigration, all went fine I departed Granada and was about 15 or 20 miles off the Spanish coast when my engine started to cough and faltered a bit…full rich and pump on etc! OK I made a Pan Pan call and approach allowed me to return to home base …non customs.
My problem with the engine turned out to be blocked fuel tank vent lines …wasps had made a beautiful job sealing both sides! Guess who has vent plugs now!!
Fixed the problem and continued flying, but forgot to leave Spain inside the 6 Month period!
On the day over the 6 month the Guardia Fiscal were on the door step….they had been watching every move/flight I made!
They declared a problem “importation” and I was asked to produce proof of VAT payment well of course I did not have proof so they impounded the aircraft, demanding €17K Taxes!
It took 9 months to free it and eventually they accepted the original sales agreement that stated a VAT payment in Germany together with a court ruling on the other aircraft that cleared my friends aircraft.
To sum up both aircraft were impounded for the same reason (not at the same time), VAT Taxes/ import duty. The customs said because you changed the registration you now must import the aircraft again which is rubbish as neither aircraft ever left the EU.
Both aircraft were manufactured in USA had been imported new into Germany.
Both aircraft had been transferred from D to N reg.
I have a document now stating that the O.D.A.I.F.I. (Guardia Civil section Fiscal), no longer have an interest & released the aircraft with ACTA-Desprecinto.
How this document would stand up in France for example I do not know?
Or even the original Sales agreement signed by the seller and myself.
My understanding is that if you have proof of VAT paid you are OK.
A third aircraft N reg that I know of imported to UK VAT paid was stopped in France and the owner had to return to UK to bring the proof of payment …a Dua I think it’s called, once he showed them that he was FREE!!
If any of you want more info or sight of the documents post me with your email address.
Lastly if you have a Dua carry it on the aircraft & you are home and dry!!
Here is one last brain teaser, before the problem in Spain 2009 I had had the engine and propeller overhauled in 2007 and paid VAT on them….how does that fit into the equation.
Comments welcome.
Did you get professional legal/tax advice the day the aircraft was impounded by the Spanish?
That’s an incredible story, really. I would have tried to sue them, I think. An aircraft bought new in Germany was of course subject to VAT when it was first bought, and i think that their actions were completely illegal …
No we did everything ourselves although the first aircraft had been impounded for three years and that owner used lawyers & had been to the courts in Spain and the EU and given the ruling that the aircraft did not qualify for a new VAT payment, but those rulings were not accepted by the customs in Malaga. Eventually the owner of that aircraft paid the Tax they demanded to free his aircraft and then sued the customs office. Several years later he got judgment in his favor and the customs were ordered to re-pay the Taxes.
Very lucky for me because that coincided with the final efforts I was making to free my aircraft.
So together with the original sales agreement and the court ruling against them they caved in and a week later I was summoned to their office to receive my ACTA-Desprecinto.
I did have some help, but not directly from lawyers.
In effect I received a lot of legal information from the other owner who was using lawyers in Madrid.
