So, how many i's and t's, actually?
Pardon me, but I'm getting a bit fuzzy about the whole thing again. As I stated, this aircraft will be Ringo's only, and privately owned. Let's take Mr. Užitečný out of the equation for a minute. Why does Ringo need to start a business? What advantages (or EU-induced necessities) are there in comparison with just a private ownership? 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)?
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 would definitely not recommend to Mr. U to take the plane abroad, VAT or not.
Ringo
BTW, Proudprivate, and how did you know his first name was Jaromír? ;-)