Tranona
Well-Known Member
That's basically obscene and, I suspect, far away from the intent of ther original law which was a tax on value added to something by virtue of a service. I wonder if it has ever been challenged in Court in this sort of circumstance.
What makes you think it is obscene? It has always been so and is the same across the EU. All imported goods are subject to VAT. Why should anybody be excused from it when the rest of us have to pay? There is an exemption here to cover people who leave the EU in their boats and subsequently return. There are also exemptions for people taking up residence in the EU, but they are all very specific. There is also temporary importation for genuine visitors, but again specific and restricteed.
Again you misunderstand the nature of VAT. It is NOT a tax on the boat. It is on the transaction. Nowhere is there a requirement to name the boat on the receipt in a normal purchase in the EU or to keep any permanent record of the transaction as there would be if it is a tax on an asset. However it makes sense for a private importer to keep all the paperwork because smuggling is a criminal offence and the liability follows the boat.
You would get nowhere challenging this in the courts because the law is clear. There are lots of things about VAT that are "grey" but this is not one of them.