Poul-Henning,
Perhaps for people living in Denmark its a different thing. I'm no expert in import/export taxation, but my friends have purchased aircraft here in Italy, the whole EU wide import gateway is Denmark. I believe that one of the links below is from Price Waterhouse Coopers, a tax consultant not to sneeze at!
BTW the Dannish govt, after pressure from EU is stopping this loophole very very shortly kindly do some search on Google before posting an unhelpful response.
Perhaps the following links will help you illustrate the point and illuminate my "faulty information":
http://www.opmas.dk/ http://www.pprune.org/private-flying...does-work.html http://www.ainonline.com/news/single...en-until-2010/ http://www.loop.aero/LPA1750/ACT+NOW...+LOOPHOLE.aspx http://www.pwc.com/en_LU/lu/vat/docs...advantages.pdf http://www.forestaviation.co.uk/denmark.htm