If a deal can be had to reflect the hassle of the transaction then it would be a viable option, but how much a discount depends on how you feel about the boat.
If it's too much hassle then walk away, if not then you may get it for a decent price, either way as a buyer your not going to pay top price or current market value for a boat with issues. Problem may be getting the current owner to lower his asking price by the amount required to pay the VAT & CE marking, if he won't then it will probably be sat there in another two years.