Non-OCC friends were forced to leave Portugal, when tax assessor in Porto decided in Spring 2013 to levy FULL VAT TAX on their USA documented boat. They had purchased boat in France, and got exemption from VAT due to plans to cruise boat internationally. They thought they had observed the 18 month restriction on keeping a boat in EU waters, to avoid having to pay VAT. They earlier had removed boat from EU successfully and thought at time of difficulty with Porto assessor, that they did not have problem as they relied on a removal to the Channel Islands in previous fall. When they came back in at France, and at Spain, there were no problems. They stored boat for winter in PORTO for 2012-13 and got in trouble. The PORTO Portugal Assessor said they only had right to one removal, and that the recent removal to Schengen would not qualify in any event as it was not outside the tax regime. The Channel Islands disagreed as did others. The legal hassle over the matter has still not been resolved. Any OCC folks who have not paid VAT and have relied on removal to Channel Islands for export from EU to satisfy tax conditions should be advised and govern themselves accordingly.