The relief procedure can save yacht owners and EU Customs plenty of time, hassle, and money. Why have non-EU flagged […]
The concept of ‘substance over form’ in value added tax (VAT) allows certain rights to be exercised if the substantive […]
Several individuals and businesses in the yachting and aviation sectors will find themselves subject to a tax investigation without there […]
Acting as an indirect customs representative for clients is a tricky business at the best of times. The role means […]
From what the European Commission’s Customs Code Committee (CCC) told the International Business Aviation Council (IBAC) in 2014, you would […]
Customs status is the status of goods as EU or non-EU goods. The distinction matters for a yacht because it […]
Brexit is the true old live story. Its effects are the new reality, our imposed boon companion. The UK ceased […]
Customs and VAT tend to be said in one breath, but they are in fact different taxes interacting within a […]
‘Indirect taxation’ in the European Union (EU) comprises customs duties, excise duties and VAT. These are the harmonised taxes whose […]