I think it is Article 4,1,c of the
basic regulation that makes all the difference :
Ringo is residing in the Community, but Ringo Aviation Services, LLC, with its shiny offices in
Winnemucca, is not.
Now, back to Mr. U: Is it also not true that even with just a Czech PPL, he can legally fly the plane *within the Czech Republic*? At least until the EASA rules change?
I'm not familiar with Czech Air Law, so I can't answer that. In the UK, the answer is yes for VFR private flights. To be honest, I would be surprised in CZ. The Czech Republic until the late 80's had its head up the EASA of the Soviet Union and after that did everything to please Germany and EU to get accession money. Unlikely that they would have wanted to rock the boat with American registered aircraft.
Also, based on the previous contribution(s) to this discussion, is it true that if the A/C had been based in the US for 6 (12?) months, and therefore considered a "personal property" (not an imported item), no VAT is due (ever)?
Ask for a binding value added tax ruling from a customs office or the ministry of economic affairs of the member state to be sure. Otherwise, Ringo Aviation Services, LLC could help out annihilating a possible VAT-bill over time (import and export when you take her back home).