Originally Posted by jckb
You're right, that tax only applies to tax residence in Italy. and only to boats over 14m, and there are discounts for sail and age of boat . . .
However, one effect of this, reported by industry magazines (sorry, I don't have the reference) is that since 2014, many larger Italian vessels not based in Italy changed registry from Italy to other flags
, and ownership
to shell companies . . .
Sorry to mislead . . . next time I'll check before
Jim, no need to apologize, you have and are a reference in what regards information for cruisers and have made an excellent job.
Regarding MOT, they are an exception to the rules of the EU free market and were open due to cars and the huge and big taxation that cars have in some countries. Having opened the door with cars, boats and airplanes followed but it is my impression that in what regards boats the countries that demand import
of boats from another EC country are a minority.
On most EC countries, even in what regards new boats you can buy them where you want inside the EU and bring them home. Tax on boats is not yet a common practice and I hope it will never be. They pay VAT and that is already a big tax. Some countries have the possibility of paying only half VAT if they buy the boat through leasing.
Some years ago I bought a new boat in Palma de Maiorca, Spain and brought it to Portugal
without any problem and last year I helped French friends to buy a new boat on Croatia
and they are paying it with a French leasing (and that means the boat belongs to the leasing company). No problem too.