lionel wrote:
They mean “invoice as meant by article 211 of the regulation”, which means invoice of the plane, not of fuel and landing fees. Unless you are trying to prove that the fuel has the status of Union Goods, and not the plane. I don’t see how an invoice predating 01/01/2021 by “more than a little” can prove the plane was in the EU27 at 23:59:59 on 31/12/2020.
Isn’t the problem also who you would invoice? Presumably you can’t invoice yourself, let’s say me in the UK invoicing myself in Germany and moving the aircraft for that?
I applaud your creativity. It didn’t cross my mind to create an invoice just for that. Only using the original invoice of purchase of the goods.
What would happen if you brought a notary public to the airport and had him/her certify that the aircraft was there on that specific date?
That is not in the list of admissible proofs. I can imagine a judge would accept it. I can imagine the German tax court wouldn’t.
lionel wrote:
I applaud your creativity. It didn’t cross my mind to create an invoice just for that. Only using the original invoice of purchase of the goods.
Actually, thinking about it more seriously, I wonder whether such an invoice would actually work. When I moved my aircraft from Singapore to the UK by sea container, I had to do exactly that as part of the shipping manifest for customs clearance purposes, which was me shipping the aircraft as shipper with Singapore address to me as consignee with UK address. And that’s actually perfectly normal in cross-border trade.
The difference here is only it then entered the formal customs clearance process so I have got a formal C88 form which shows the customs clearance. Just checked that the C88 also shows me as consignor (exporter) and me as consignee (importer).
lionel wrote:
That is not in the list of admissible proofs. I can imagine a judge would accept it. I can imagine the German tax court wouldn’t.
I am checking with the German customs authorities whether they could confirm and document the movement of the aircraft when the aircraft arrives at a customs airport.
Just FYI: After a bit of back and forth, I received confirmation from German customs that they would be able to document the movement of the aircraft from the UK to Germany and confirm the union goods status using form 0329 INF 3 which would meet the EU regulation to prove union goods status. I am following up with the customs officer at the actual airport that I am going to use to ensure they are prepared and ready for this process.
Airborne_Again wrote:
What would happen if you brought a notary public to the airport and had him/her certify that the aircraft was there on that specific date?
Don’t forget the half sentence “and remained there since” (within EU-27) in the customs statement quoted earlier. A notary public might be able to prove that it has been there at a given point in time but not that it did not leave the EU-27 after that point.
Peter wrote:
Is there any advantage in me applying for a Czech passport (I can get one)?In some situations recently discussed it sounded like it would be undesirable to be carrying it when in the EU, however.
What situations would these be? I’ve got dual nationality (German / British) and I’ve no qualms about having both passports with me. Depending on who is asking will depend which one I show……
What situations would these be?
I am not sure 
I have a vague memory of a foreign (say US) aircraft, entering the EU, say on a ferry flight to Australia, and having different maximum allowed time in the EU according to whether any EU national (read: EU passport holder) is on board. Or whether the owner is an EU national… And if you over-stay this time limit you have to pay import VAT. I recall it is 6 months if no EU national is involved, and a lot less otherwise. @eal may know more and will doubtless say if I am talking rubbish
Whether there is any scenario where a “simple UK resident” like me, when travelling to the EU, might prefer to show, or not show, an EU passport, after 31 Dec 2020, I don’t know.
One obvious scenario is this crazy one (in the first text block) where a Czech passport would be an advantage. But only if nobody at the airport has registered what your departure country was, and just asks you what your passport is. Some do, some don’t, some are organised, some aren’t. I have not had the Friedrichshafen “screw the Brits” situation anywhere else, well not quite so overtly.
I am perhaps wondering if arriving in the EU with a Czech passport, and in an N-reg plane, might draw more attention on the import VAT front, compared with a UK passport which, post 31 Dec, will make me a “total complete foreigner” just like those arriving from Russia in bizjets and who get left alone.
