In order to prepare the next Captains Forum on 23rd September 2010, could you send me ASAP YOUR QUESTIONS for me to prepare the conference.
Your questions will be asked anonymously during the conference for more privacy.
Captains' Forum 23rd sept 2010
The topic will be : “Superyachts Captains’ : Customs answer your questions”
From 8.30am
Breakfast on the terrace of the Yacht Club de Monaco
9h00 à 12h00
“Superyachts’ Captains’ : Customs answer your questions”
For the time being we have already a list of speakers as follows :
* Mr Maurice FANGIER Director of Monaco’s custom office.
* Mr Raymond SCARFONE Director of Cannes’ custom office in charge of regional navigation.
* Mr Gerard VINCENT, Editor referent for interregional specialist in matter of navigation from the customs of Nice,
* M. Morvan BUREL, Specialist in question of fueling for yachts & their tax systems from the General Custom head office in Paris.
* M. BOURGES Head of the CIS in Cannes.
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Captains' Forum 23rd sept 2010 - "Customs answer your questions"
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23 septembre 2010
C’est aujourd’hui jeudi 23 Septembre que s’est déroulé au Yacht Club de Yacht du Monaco une conférence pour le dernier Captains’ Forum de l’année, un rendez-vous régulier et bi-annuel dans le calendrier du Yacht Club de Monaco. La conférence avait pour thème « Capitaines de Super-yachts : les douanes répondent à vos questions » Un débat avec la présence d’une délégation complète des douanes qui souhaitaient discuter les nombreuses incompréhensions et établir une communication directe avec les capitaines de yachts à usage privé ou commercial.Thierry Voisin directeur du ICPY a rappelé dans son introduction l’ancienneté des relations qui se sont nouées entre les représentants des acteurs du yachting et l’administration des douanes.
Les débats ont porté sur l’exploitation commerciale des yachts et le pouvoir de contrôle des douanes. Il a notamment été rappelé que l’exonération de TVA sur le fioul suppose que les navires soient exploités commercialement avec comme documents impératifs un carnet de bord à jour, un charte-partie, et une immatriculation commerciale.
Un panel composé de M. Maurice Fangier, Chef du bureau de Monaco, M. Raymond Scarfone, Chef du bureau des douanes de Cannes, navigation régionale. M. Gérard Vincent, Rédacteur Référent pour l'interrégion spécialisé en matière de navigation à la direction de Nice, M. Morvan Burel, Spécialiste des questions de carburants des navires et de leur fiscalité, F2 de la DG des douanes, M. Didier Bourges, Chef de la CIS à Cannes, M Maurice Heniart, Cellule Intervention spécialisée des Douanes de Cannes, Mr Alex Chumillas Amat, Economiste & spécialiste taxes Espagne, Mr Gianfranco Puopolo, Avocat Maritime Italie, et M Jean Jacques Ollu, Avocat Maritime.
Mr Raymond Scarfone se dit être conscient de l’impact économique de la plaisance dans le tissu économique de la région, Mr Gérard Vincent insiste sur la réelle volonté de l’administration des douanes de faire une application conforme de la réglementation qu’elle a en charge et de mettre en œuvre sur l’ensemble du pourtour méditerranéen.
Ils ont précisé les conditions de fonctionnement du régime de l’admission temporaire des navires privés et ont expliqué les différents statuts de la plaisance commerciale.
Au delà de la mission de contrôle traditionnelle de l’administration des douanes, leur objectif est de mieux faire comprendre leur rôle et leur mission dans un souci de transparence.Le prochain Forum des Capitaines se tiendra le 28 avril 2011.
Contact yachts@ycm.org pour plus d’informations.September 23, 2010
The Yacht Club Yacht de Monaco has hosted another conference for the Captains’ Forum, a regular appointment and biennial event organized by the YCM. The conference theme was "Superyachts Captains : Customs answer questions," A debate with the presence of custom representative who wished to overcome many established misunderstandings and have an opportunity for direct communication with the captains of commercial and private yachts.Thierry Voisin head of ICPY recalled in his introduction the long lived relationship existing between people involved in yachting and customs administration personnel.
The discussions focused particularly on the commercial exploitation of yachts and power control of Customs. He also reminded that for VAT exemption on fuel it is assumed that the vessels are operated commercially, thus being proven by documents with a mandatory up to date logbook, a charter party, and a commercial license, permanently onboard and ready to be checked.
Mr Maurice Fangier, Head of Monaco’s custom office, Mr Raymond Scarfone, Head of Cannes’ custom office regional navigation, Mr Gérard Vincent, Editor referent for interregional specialist in matter of navigation from the customs of Nice, M. Morvan Burel, Specialist in question of fueling for yachts & their tax systems from the General Custom head office in Paris, Mr Didier Bourges, Head of the CIS in Cannes, M Maurice Heniart, Specialized Operation Unit of Cannes Customs Office, Mr Alex Chumillas Amat, Economist & tax specialist for Spain, Mr Gianfranco Puopolo, Maritime Lawyer for Italy & Mr Jean Jacques Ollu, Maritime Lawyer.
Mr Raymond Scarfone said being aware of the economic impact of yachting in the general economy of the region, Mr Vincent Gerard insisted on the genuine commitment to the Customs Administration to apply regulation compliance and to support /implement them in the Mediterranean.
They laid out the operating conditions of the system of temporary admission of private vessels and explained the various articles for commercial craft. Beyond traditional supervisory functions of the customs administration, their goal is to better understand their role and mission in the interests of transparency.
The next Captains Forum will be held on April 28, 2011.
For more information, contact:yachts@ycm.org.LISTE INTERVENANTS
Maurice Fangier
Chef du Pôle Unique Douanier
6 quai Antoine 1er Monaco
Tél: 00 377 97 97 02 35
maurice.fangier@douane.finances.gouv.frRaymond Scarfone
Inspecteur Regional
Gare maritime
BP 159
06406 Cannes cedex
raymond.scarfone@douanes.finances.gouv.frDidier BOURGES
Direction Régionale des Douanes & droits indirects
Chef de la Surveillance Douanière
Cellule d'intervention Spécialisée
Tel 0492904101
Fax 0492904101
Gare maritime de Cannes (service)
Jetée Albert 1ER (courrier) 06400 Cannes
didier.bourges@douane.finances.gouv.frGérard Vincent
Inspecteur
Pôle Action Economique
Direction Régionale des Douanes & droits indirects
2, rue Tonduti de l’Escarene BP 1459
06008 Nice Cedex 1
Tel 0493137821
Fax 0493137814
gerard.vincent@douane.fiances.gouv.frAlex Chumillas Amat
Yachts tax Consultant Spanish Specialist
Gran Via Carlos III, 94, 5, 2
Edificios Trade – Torre Oeste
08028 Barcelona SPAIN
00 34 934 442 137
Mob 0034667663521
alex@barcelonataxlaw.esMr MORVAN BUREL
Inspecteur Direction Générale Bureau F2 Produits Pétroliers
Direction Régionale des Douanes & droits indirects
2, rue Tonduti de l’Escarene BP 1459
06008 Nice Cedex 1
Tel 0157534579
morvan.burel@douane.fiances.gouv.frRecap Spain by Alex CHUMILLAS AMAT
The Special Tax on Certain Means of Transport, known as the Registration Tax, amounts to 12% of the price or value of a vessel.All vessels measuring more than 8 metres that are registered in Spain are subject to the tax, and they must be registered in order to be used in Spanish territorial waters by private residents and other established entities.
There is an obligation to register in Spain, and pay the Special Tax, when the owner or user is a private individual and is a resident - when they lived there for more than 183 days in a year or when they have their main business interest in Spain.
When a vessel belongs to a company, there is an obligation to register it in Spain when the company has operating premises there.
If a vessel is located permanently in Spain or for more than 183 days a year, this fact alone does not determine an obligation to register it in Spain.
So crucially a vessel, whose owner is not a resident and does not have business premises in Spain, can remain in Spanish waters without the need to pay the Special Tax.
The owner can be required by the Spanish Tax Authorities to demonstrate they do not reside in Spain by providing a residence certificate of their home country, or in the case of companies, any means of proof of business location accepted in law.
On the other hand, in the event that an owner changes their residency from abroad to Spain, there will be no obligation to pay the Special Tax if the vessel was acquired under normal fiscal conditions in the country of origin and there is a request made to register the vessel less than 30 days from when the person acquired the status of resident.
So, summarising:
1) The ownership of or navigation in Spanish waters of a leisure boat by non-residents does not generate the obligation to pay the Special Tax.
2) The application of the Special Tax does not depend on the period of time that vessels are in Spanish waters; it does depend on the owner or user.
3) Residents in Spain are people who live more than 183 days a year on Spanish territory or have their main centre of business interest in Spain.
4) Proof of non-residency in Spain can be required, and can be demonstrated by presenting a residency certificate from another country.
5) If vessel owners change their residency to Spain, they can avoid paying the registration tax by fulfilling a series of requirements.
6) If a company is a vessel owner, it must pay the Special Tax when it becomes established in Spain or is used by a private resident or established company.
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