Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/24585
Title: Private aircraft importation : an analysis of VAT regulations with a scope of enhancing aviation business opportunities in Malta
Authors: Buttigieg, Lara
Keywords: Imports -- Malta
Aeronautics, Commercial -- Malta
Value-added tax -- Malta
Issue Date: 2016
Abstract: A non-EU registered aircraft crossing an EU border is considered as being captured under the importation regime. The Customs status of an aircraft could have a major impact on the VAT treatment, mainly depending on whether the aircraft is permanently or temporarily imported. Aircraft importation could involve legal and fiscal issues such as VAT and Import charges in addition to operational technicalities such as inspections made on board the aircraft. This process implies that the competent authorities i.e. Customs, VAT Office and Transport Malta should coordinate such process through an electronic database in order to ensure that each movement is in line with all rules, regulations and procedures and respective fees are paid accordingly. This paper shall be discussing and analysing the legal and operational procedures of importing an aircraft until it reaches the Maltese aircraft registry. Fiscal incentives already exist for commercially operated aircraft on a Maltese AOC such that no import duty and VAT is applied on aircraft managed by an AOC. The same cannot be said for private aircraft. This paper will conclude by putting forward a business concept in an attempt to attract and increase the number of private aircraft on the Maltese register.
Description: H.DIP.LOGIS.&TRANSPORT.MANGT.
URI: https://www.um.edu.mt/library/oar//handle/123456789/24585
Appears in Collections:Dissertations - FacEma - 2016
Dissertations - FacEMAMAn - 2016

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