Useful links for
more information

About VAT, cabotage and importation

About VAT
The 6th VAT directive
Understanding VAT

Articles
James E. Cooling: Welcome to European Union (2001)
This article is by many considered the bible; with an all round description of EU importation, temporary importation and cabotage seen from a US point of view.

Riegel & Associates: Cabotage and International operation of corporate aircraft (2004)
This article has its primary focus on cabotage in general, seen from the view of part 91 operators operating not only in the EU but around the world.

Gary I. Horowitz: UK Tax Change on VAT Could Cost U.S. Private Jet Owners Millions (2009)
This article is an update of the EU importation situation after it became known that the 0% VAT in the UK ceased as of 2010.

Christopher Younger: Flying To A European Union Member Country? (2009)
This article ought to be mandatory reading for all operators as it includes an up-to-date description of EU importation, temporary importation and cabotage.

 

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