hi there,
i have been looking into the same thing, i had one return mail from the tax people, it stated that if i live on the boat, outside euro waters for one year. then it could be treated as you PPR personel primary residence. when i asked then how i can prove this one returning to euro waters they wont reply. i have been told, (and i think it is good advice.) check with a tax accountant/lawyer. nobody i seem to ask will give a straight answer. the key thing seems to be stay out of euro waters for a year, or failing that just pay the tax and reg it as a cat D craft. there do seem to be some bloody good prices in the states right now. dealer i have spoken with say the prices are down 20% due to the credit thing. sorry if this dont answer your question, if you get a better result than i have. please put it on here. cheers and happy hunting