wwalsh
Active member
Greek tax authority
01/03/2021
Subject: Providing instructions on the treatment of private yachts with the flag of the United Kingdom after the exit of the UK. from the EU
Ε.2050/2021 Παροχή οδηγιών σχετικά με την αντιμετώπιση ιδιωτικών σκαφών αναψυχής με σημαία Ηνωμένου Βασιλείου μετά την έξοδο του Η.Β. από την Ε.Ε.
For private yachts with UK flag for which the VAT tax liability in the EU.27 has been completed, by persons established in our country or in another member state and for which the provisions on temporary importation do not apply , the customs authorities may consider the assistance of the conditions for the application of the re-importation provisions, at the request of the above persons, which shall be submitted to the competent customs authority, to which shall be attached:
a) all the supporting evidence that proves the payment of the VAT by the same persons in the EU, as well as
b) statutory declaration (ypeythini dilosi) of law 1599/1986 that this tax has not been refunded either by our country or by another MS.
Upon the consideration of these conditions, without further formulations will apply Rule 1 of Paragraph 2 D 257/139 / 23.2.2000 AVC (378 / B) as is, and will be issued an indefinite Transit Log for free movement while retaining their flag.
01/03/2021
Subject: Providing instructions on the treatment of private yachts with the flag of the United Kingdom after the exit of the UK. from the EU
Ε.2050/2021 Παροχή οδηγιών σχετικά με την αντιμετώπιση ιδιωτικών σκαφών αναψυχής με σημαία Ηνωμένου Βασιλείου μετά την έξοδο του Η.Β. από την Ε.Ε.
For private yachts with UK flag for which the VAT tax liability in the EU.27 has been completed, by persons established in our country or in another member state and for which the provisions on temporary importation do not apply , the customs authorities may consider the assistance of the conditions for the application of the re-importation provisions, at the request of the above persons, which shall be submitted to the competent customs authority, to which shall be attached:
a) all the supporting evidence that proves the payment of the VAT by the same persons in the EU, as well as
b) statutory declaration (ypeythini dilosi) of law 1599/1986 that this tax has not been refunded either by our country or by another MS.
Upon the consideration of these conditions, without further formulations will apply Rule 1 of Paragraph 2 D 257/139 / 23.2.2000 AVC (378 / B) as is, and will be issued an indefinite Transit Log for free movement while retaining their flag.