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Consulting upon VAT in EU

20 октября 2017 г.: ru 3 19 сентября 2017 г.: ru 2 31 января 2018 г.: ru 2 всего: 24 29.11.16

Interlegal consulted the client upon the obligation to pay VAT in EU on pleasure yacht registered under the Latvian flag. The problem was, whether the yacht may, without VAT payment in EU but under the Latvian flag, stay in EU for unlimited period. The Latvian audit company was also engaged in the tax analysis work.

Analysis concerned the issues of tax and customs legislation. Special attention was drawn to the issue of yacht customs clearance in EU, namely: validity of temporary import customs regime in view of yacht registration under the Latvian flag and obligations of master and shipowner to sail outside EU upon expiry of 18 months.

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