ECO-CONTRIBUTION ACT

CHAPTER 473

ECO-CONTRIBUTION ACT

To make provision for the imposition of an eco-contribution on products

which result in waste and to provide for matters ancillary or incidental

thereto.

1st September, 2004

ACT XII of 2004, as amended by Legal Notices 393, 394, 529 and 533 of

2004, and 28, 312 and 341 of 2005; Act II of 2006; Legal Notice 106 of

2006; Act IV of 2007; Legal Notices 172, 229, 300 and 427 of 2007, 105 of

2008, and 7, 109, 141 and 230 of 2009; Act II of 2009; Legal Notice 383 of

2009; Act I of 2010; Legal Notice 421 of 2010; Acts IV of 2011 and XIII of

2015; Legal Notice 260 of 2015; Act XV of 2016; Legal Notices 174, 175 of

2016 and Acts XVI of 2017, XIV of 2020, XXXV of 2023 and Act III of

2026. Part I - Preliminary

The short title of this Act is the Eco-Contribution Act.

Amended by

L.N. 393 of 2004;

Eco-Contribution Tariff

L.N. 529 of 2004;

L.N. 533 of 2004.

Substituted by

L.N. 28 of 2005;

L.N. 312 of 2005.

Amended by

L.N. 341 of 2005;

IV. 2007.48;

L.N. 172 of 2007;

L.N. 229 of 2007;

L.N. 300 of 2007;

L.N. 427 of 2007;

L.N. 105 of 2008;

L.N. 7 of 2009;

II. 2009.66;

L.N. 109 of 2009;

L.N. 230 of 2009;

XIII. 2015.163;

L.N. 260 of 2015;

XVI. 2017.84.

Deleted by Act XVI of 2017.84.

ECO-CONTRIBUTION

In this Act, unless the context otherwise requires -

"competent authority" means the authority designated by the

Minister under article 10;

"eco-contribution" or "contribution" means the contribution

chargeable under article 3;

" t h e M in i s t e r " m e a n s t h e M in i s t e r r e s p o n s i b le f or w a s t e

management and includes, to the extent of the authority given, any

person authorised in that behalf for any purpose of this Act;

"placed on the market" means when a product is transferred from

the manufacturing stage or when a product is brought into Malta with

the intention of distribution on the market in Malta, including when a

product is so transferred or brought into Malta for use in the trade,

business, profession or vocation of the person transferring or bringing

the product into Malta;

"producer" means a person who, for the purpose of trade or

otherwise in the course of business, manufactures or brings into Malta

products on which the eco-contribution shall be payable in terms of

this Act, and in relation to services means a person who for the

purpose of trade or otherwise provides services in Malta on which eco-

contribution shall be payable in terms of this Act;

"products" means products which result in waste and on which

an eco-contribution is chargeable;

"recovery of waste" means the re-use, recycling or reclamation

of waste or any other process aiming to extract secondary raw

materials or energy from such waste;

"Schedule" means a schedule to this Act;

"services" means services which are listed in the Second Schedule

and on which an eco-contribution is chargeable;

"waste" means any thing, substance, product or object, in

whatever form, whether hazardous or otherwise, which is discarded

or intended to be discarded or is required to be kept in order to be

discarded and includes such other thing, substance or object as the

Minister may prescribe.

Part II - Imposition of eco-contribution

Added by

II. 2009.68.

(Article 3(1))

Amended by

L.N. 383 of 2009;

L.N. 421 of 2010;

L.N. 174 of 2016.

CODE

DESCRIPTION

TIME WHEN

ECO-

NUMBER

CONTRIBUTION CONTRI-BUTION RATE

FALLS DUE

*S 201001

Accommodation, whether

The time when

Fifty cents (€0.50) per

provided

for

a

the invoice is

night per person who is

consideration

or

raised by the

eighteen years of age or

ot h e r w i s e , p r o v i d e d i n

producer or at

older at the start of the

any premises which for

the time of the

visit but in any case

the purpose of providing

check-in,

subject to a maximum

such service requires the

whichever is the

of five euro (€5.00) per

license in virtue of the

earlier.

pe r so n p er vi si t. T he

Malta Travel and Tourism

term "visit" shall mean

Services Act, or any other

an uninterrupted stay in

Act which may be

one or more premises in

substituted therefor.

Malta requiring to be

licensed as set out in

the second column

hereof: Provided that

where a visit includes

stays of up to ten (10)

days in premises,

whether in Malta or

otherwise, which do not

require to be licensed in

virtue of the Malta

T r a v e l a n d To u r i s m

Services

Act

(hereinafter referred to

as "interruption"), this

notwithstanding, the

stay shall still be

considered

as

constituting one visit

for the purpose of

calculating the eco-

contribution due so

however that no eco-

contribution shall be

charged in respect of

the days of the

interruption.

*in force as from the 1st June, 2016, and applicable for visits commencing on or after that date.

ECO-CONTRIBUTION

(1) There shall be charged and levied by the competent

authority, on account of the Government, an eco-contribution at the

rates shown in the Third Column of the First Schedule payable on

products described in the First and Second Columns of the said

Schedule, which are placed on the market, and in the Fourth Column

of the Second Schedule payable on services described in the First,

Second and Third Columns of the said Schedule.

(2) The First and Second Schedules shall be published in the

English language only

Provided that the Minister may, from time to time, order the

publication of the said First and Second Schedules in the Maltese

language and in any such case, if there is any conflict between the

Maltese and English texts of the said First and Second Schedules,

the English text shall prevail.

(3) The Minister may, by regulations made in accordance with this

article, amend, substitute or repeal the Second Schedule.

Amended by

L.N. 394 of 2004;

(Article 9)

L.N. 106 of 2006;

L.N. 427 of 2007;

Registration and Reporting Procedure

L.N. 105 of 2008;

II. 2009.67;

L.N. 175 of 2016.

Registration

1. (1) Every producer must apply to the competent authority, or another

authority as may be delegated by the competent authority on the prescribed

registration form or on such other form approved by the competent authority, within

thirty days of entry into force of the Act or within thirty days from the date on which

a person becomes a producer in terms of the Act, whichever is the later or as may be

prescribed by way of guidelines issued by the competent authority.

(2) Upon the coming into force of the Act, a producer may be requested to

inform the competent authority of his opening stock of products as at such date as

the authority may determine

Provided that the recognised producers of products falling under HS Code

Numbers 2201 to 2206 inclusive, and 2208 in the First Schedule, duly recognised by

the competent authority in virtue of regulations made under the Act, must inform the

authority of their opening stock as may be prescribed, as on the 4th September, 2004,

and the eco-contribution thereon must be paid at such time as is provided in the

regulations made under the Act

Provided further that for the purposes of the above proviso "opening stock"

shall mean the quantity of products owned by the recognised producers and

physically located in the factory, warehouse, bottling plant, or other stores utilised

by the recognised producers in the exercise of their business.

(3)

On registration, a registration number shall be assigned to the producer.

(4)

Where any person -

(a) applies to be registered pursuant to sub-article (1), and the authority is

satisfied that that person is liable to be registered under the Act, that

person shall be a registered person for the purposes of the Act with

effect from such date as the Authority may determine;

(b) has not made an application for registration pursuant to sub-article (1),

and the authority is satisfied that the person is liable to be so registered,

the Authority shall proceed to so register him and that person shall be

deemed a registered person for the purposes of the Act with effect from

the date on which that person first became liable to be registered. In

such an event, the producer’s opening stock of products as at the date

when he first became liable to be registered shall be determined by the

authority.

(5) An application for registration purporting to be made by or on behalf of any

person shall for all purposes be deemed to have been made by that person or by that

person’s authority, as the case may be, unless the contrary is proved.

(6) Any person who ceases to be liable to be registered may request the authority

in writing to cancel that registration, and if the authority is at any time satisfied,

whether upon such request or otherwise, that that person is no longer liable to pay an

eco-contribution, the authority shall cancel that person’s registration with effect

from the last day of the quarter during which such person ceased to be liable to be

ECO-CONTRIBUTION

registered, or from such other date as may be determined by the authority, and shall

notify that person of the date on which the cancellation of registration takes effect.

(7) The obligations and liabilities under the Act of any person in respect of

anything done, or omitted to be done, by that person while that person was a

registered person shall not be affected by the fact that that person ceases to be a

registered person.

Returns

2. (1) A producer shall submit, to the competent authority returns in respect of

products listed in the First Schedule to the Act, on a quarterly basis, containing

data -

(i)

on the volume of products placed on the market during the

relative quarter; and

(ii) on the eco-contribution payable thereon; and

(iii) such other information as may be required by the competent

authority in such format as shall be established by the authority

Provided that producers shall be bound to submit the first return after the

lapse of three months from entry into force of the Act.

(2) Subject to any additional or other requirements as may be imposed by the

competent authority in terms of any guidelines that may be issued in this respect, a

producer shall submit to the competent authority returns in respect of

accommodation referred to in the Second Schedule, on a quarterly basis containing

data -

(i)

on the total number of nights of accommodation per person

provided during the particular period covered by any return; and

(ii) on the total number of nights per person, under the age of

eighteen years, of accommodation provided during the relative

period; and

(iii) on the total number of nights per person of accommodation during

the relative period that exceeded 10 nights; and

(iv) on the total number of nights per person of accommodation

provided by another producer during the relative period and

which impacts or is relevant in establishing the eco-contribution

due; and

(v) on the total number of nights on which eco-contribution is due

and the amount of eco-contribution payable thereon; and

(vi) such other information as may be required by the competent

authority in such format as shall be established in any guidelines

issued by the authority or as otherwise specifically requested by

it.

(3) Without prejudice to its other powers under the Act if for any purpose, the

authority requires any information or additional information or the submission of a

return from any person who has not made a return or a complete return, it may, in

writing, demand from such person such information, additional information or return

as may be indicated in the notice.

ECO-CONTRIBUTION

Records and statements

3. Without prejudice to the foregoing, a producer, shall be required

(a) to maintain, in respect of all product movements and services, accurate

accounts and records including

(i)

the date of the product movements;

(ii)

a description of the products;

(iii)

the quantity of the products involved in the movements;

(iv)

the eco-contribution to be paid on such movements;

(v)

details of services provided per period covered in each return;

(vi)

documentary evidence to the satisfaction of the competent

authority confirming that accommodation, if any, was provided to

persons who had not reached the age of eighteen years;

(vii)

details of all amounts reported or reportable in an eco-

contribution return;

(b) to maintain, for all products and services for which he is or is deemed to

be a producer, accurate accounts and records of stock;

(c) to comply with all requests to monitor, check and produce for inspection

any accounts, records and any stocks of products and property and

amenities used in the provision of services;

(d) to ensure compliance with all the requirements of the Act and any

regulations made thereunder and with such other requests made by the

competent authority; and

(e) in respect of services, to issue a receipt in the form as supplied or

approved by the competent authority for the eco-contribution paid to

him for the particular service, and such fiscal receipt shall be issued and

delivered to the person who effects the payment or to the person to

whom the service is provided by not later than the time when payment is

effected, to the extent covered by that payment

Provided that for the purposes of this item, the term "product" shall include

all products listed in the First Schedule to the Act, irrespective of whether they are

placed on the market in Malta for the purposes of the Act and the term "service"

shall mean those services listed in the Second Schedule to the Act

Provided further that the records mentioned in this paragraph as referring to

details reported or reportable in a return shall be retained for at least the period

referred to in sub-article (1) of article 13A of the Act.

Provision of information

4. (1) Without prejudice to the enforcement powers that it has at law, the

authority may require any person to provide it with any additional information,

including financial information, that the authority considers necessary for the

purpose of ensuring compliance with the provisions of, or decisions made in

accordance with this Act and regulations thereunder.

(2) Any information required by the authority under sub-article (1) shall be

proportionate to the performance of its functions and obligations under this Act and

in requiring any information as aforesaid, the authority shall state why it requires the

information requested.

(3)

A person who is notified with a requirement under sub-article (1) shall

ECO-CONTRIBUTION

comply promptly with the requirement within the timescales and according to any

level of detail as may be required by the authority

Provided that any such person shall, in complying with the provisions of this

sub-article, state clearly to the authority if any information provided by him is to be

considered as confidential. In doing so he shall give his reasons to the authority. It

shall be the authority which shall decide whether the information indicated to it as

being confidential should be so treated.

(4) Any person who fails or refuses to comply with a requirement under sub-

article (1) shall commit an infringement of this Act and shall be liable to the

imposition of an administrative penalty by the authority not exceeding the sum of

one thousand and one hundred and sixty euro (1,160) or one hundred and fifteen

euro (116) for each day during which failure to comply persists.

(5) For the purpose of ensuring the proper application of the provisions of the

Act, the powers of access granted to the Commissioner in terms of article 20 of the

Income Tax Management Act shall be granted mutatis mutandis to the competent

authority in respect of any premises used by any producer for the purpose of placing

on the market products or providing services on which an eco-contribution is

chargeable in terms of the Act.

5. (1) Any guidelines, explanations or instructions relating to the eco-

contribution to which this Act refers contained in a publication or circular published

by or under the authority of the competent authority and distributed or made

available to registered persons, shall be read and construed as one with the

provisions of this Schedule and shall have the same effect as this Schedule to the

extent that they are not in conflict with any rules prescribed, or guidelines,

explanations or instructions published at a later date and to the extent that -

(a) they give a definition of any term or an interpretation of any provision

contained in this Act;

(b) they determine the manner in which any provision of this Act is to be

applied;

(c) they determine any matter which in accordance with this Act may be

determined by or is subject to the approval or the discretion of the

competent authority.

(2) The provisions of sub-paragraph (1) are without prejudice to any power of

the competent authority to determine any matter as provided in any other provision

of the Act.

ECO-CONTRIBUTION

(1) The eco-contribution on products listed under the First

Schedule shall be due at the time at which the products are placed on

the market and the eco-contribution on services listed under the

Second Schedule shall be due at the time indicated in the third column

of the Second Schedule

Provided that where products are placed under a customs

procedure on entry into Malta, placing on the market shall be

deemed to take place when they leave the customs procedure.

(2) The conditions on which the contribution shall be

chargeable and the rate of the contributions to be adopted shall be

those in force on the date on which the products are placed on the

market.

Added by

II. 2009.69.

(Article 9A)

Amended by

L.N. 141 of 2009.

Other obligations regarding plastic bags

(1) Any producer referred to in article 9A(1) shall be obliged to print on each

side of the bag, a label, consisting of, but not limited to, the following information

(a) the name of the person registered in terms of the Third Schedule,

(b) the business address, and

(c) the eco-contribution registration number as prescribed in item 1(3) of

the Third Schedule.

The information above mentioned is to be provided in a character font of not less

than one centimetre and in a manner clearly visible. The producer shall also print the

batch number of the bag on each side of the bag.

(2) The producer, referred to in article 9A(1), shall provide, for every supply, a

certificate to prove that the bag or bags with the corresponding batch number were

supplied by him and that the eco-contribution was accounted for in terms of this Act.

(3) Any person who in the course of an economic activity acquires the plastic bags

through an intermediary, is required to obtain a copy of the certificate issued by the

producer, verifying that eco-contribution has been accounted for on the consignment

with the corresponding batch number.

(4) Any person who supplies plastic bags and who is required to issue a fiscal

receipt under item 2 of the Thirteenth Schedule to the Value Added Tax Act shall

indicate on the fiscal receipt the price inclusive of the eco-contribution for each

supplied plastic bag, one by one.

In cases of recovery of waste from products on which eco-

contribution is paid in terms of this Act, the producers of those

products may, in accordance with regulations made under articles

12 and 13, be granted a credit of the contribution paid thereon, or

part thereof, against eco-contributions which may fall due in future.

The contribution due in terms of this Act shall be without

prejudice to any other obligations, of whatever nature, imposed by

or under any other law in respect of the products on which the

contribution shall fall due.

Part III - Payment of eco-contribution

(1) The liability for the payment of the eco-contribution

shall lie with the producer.

(2) Where two or more persons are liable for the payment of

the contribution, their liability under the Act shall be joint and

several.

The eco-contribution shall be payable on a quarterly basis

in arrears on submission of the return relative to the preceding

quarter

Provided that the Minister may by regulations prescribe in

respect of such class or classes of producers as may be specified in

those regulations, a period of time longer or shorter than a quarter

for the payment in arrears of the eco-contribution and for the

submission of the relative return.

(1)

The registration and reporting procedure that shall be

adhered to by all producers liable to the payment of an eco-

contribution is established in the Third Schedule.

(2) The Minister may, by regulations made in accordance with this

article, amend, substitute or repeal the Third Schedule.

Part IIIA - Imposition of Eco-contribution on Plastic Bags

(1) A producer of plastic bags described in the First and

Second Columns of the First Schedule who is liable for the

payment of an eco-contribution at the rate shown in the Third

Column of the said Schedule shall be obliged to comply with the

obligations in accordance with the provisions of the said Fourth

Schedule.

(2) The Minister may, by regulations made under this article,

amend, substitute or repeal the Fourth Schedule.

Any person in the course of an economic activity who,

upon an inspection by the competent authority or any person

appointed by it for such purpose in terms of article 25 -

(a) has in his possession plastic bags, already placed on

the market in Malta, which do not conform to the

obligations listed under the provisions of the Fourth

Schedule; or

(b) fails to comply with any other obligation listed under

the provisions of the Fourth Schedule,

shall be guilty of an offence and shall, on conviction, be liable to a

fine (multa) of not less than one thousand euro (€1,000)

Provided that where a person has been convicted under this

article and is again convicted of an offence under the said article

committed within six months from the date of the previous

conviction, the fine (multa) shall in no case be less than one

thousand five hundred euro (€1,500)

Provided further that where a person has been convicted for

a third offence under this article within a period of twelve months

from the date of the first conviction, the fine (multa) shall in no

case be less than two thousand euro (€2,000)

Provided further that where a person has been convicted for

four offences under this article in a period of twenty-four months,

the court shall on the latest of the said convictions impose a fine

(multa) of not less than two thousand five hundred euro (€2,500)

and in addition to the punishment for that conviction order the

suspension for a determinate time of not less than one week and not

more than one month of all licences, permits, warrants or other

authorisation granted by the Police or by any other authority to

carry on the economic activity or activities to which the offences

relate.

(1) Notwithstanding any other provision of this Act, the

competent authority may, in the case of an offence under article 9B,

enter into an agreement in writing with the offender whereby the

said offender pays to the competent authority five hundred euro

(€500) in the case of a first offence, seven hundred and fifty euro

(€750) in the case of a second offence and one thousand euro in the

case of a third offence (€1,000), within fifteen days from the

receipt of a notice by the competent authority to this effect, and

upon the payment of such fine (multa), all criminal liability under

this Act with regard to the offences in relation to which the fine

(multa) has been paid, shall be extinguished.

(2) Any sum due in virtue of an agreement entered into in terms

of sub-article (1) shall be due to the Government as a civil debt.

The competent authority shall not enter into an agreement as is

referred to in sub-article (1) unless such agreement is accompanied

by the payment of the sum due or a sufficient security for its

payment.

(3) The provisions of this article shall be without prejudice to

any proceedings or forfeiture instituted or having effect in virtue of

any other law.

(4) The said agreement and the payment of the fine (multa) so

imposed shall be without prejudice to any eco-contribution and

administrative penalty due under this Act.

Part IV - The Competent Authority

The Minister shall by order in the Gazette designate a

person or body to be the competent authority for the purposes of

this Act to carry out the functions laid down in the Act and in the

regulations made by the Minister under the Act and such other

functions as the Minister may consider appropriate in relation to

the operation of the Act. Such person or body shall be designated

for an indefinite period

Provided that the Minister shall have the power at any time

to terminate such nomination by order in the Gazette

Provided further that the Minister may in the regulations

provide that a person or authority other than the competent

authority shall be responsible for the performance of certain

functions specified in the regulations.

Save where otherwise provided in any regulations made

under this Act, the competent authority shall be responsible for the

administration of this Act and for any regulations made thereunder.

The competent authority shall also have the function of advising

the Minister on the following matters

(a) the products on which an eco-contribution should be

charged and the applicable rate of contribution;

(b) the issue of any regulations under this Act; and

(c) any matter as may be necessary for the better carrying

out of the provisions of this Act or of any regulations

made thereunder.

Part V - Powers of the Minister

(1) The Minister may, with the concurrence of the

Minister responsible for finance and in accordance with regulations

made under the provisions of article 13 -

(a) exempt any producer from the payment of the eco-

contribution, in whole or in part, which would

otherwise have been payable on products produced by

him, or

(b) grant any producer a credit of the contribution paid on

such products, in whole or in part, against eco-

contributions which may fall due in future,

if the producer provides or participates in a scheme, approved as

provided in the regulations, for the recovery of waste from those

products

Provided that producers of bags of plastics falling under the

First Schedule and producers of services falling under the Second

Schedule shall not qualify for the purpose of this sub-article.

(2) The Minister, shall, by not later than the second week of

each month publish in the Gazette a list of the exemptions which

may have been allowed in terms of sub-article (1).

The Minister, with the concurrence of the Minister of

finance, may make regulations for the better carrying out of the

provisions of this Act, and without prejudice to the generality of

the foregoing, such regulations may provide for any of the

following

(a) the time or times within which, the place where, and

the manner in which, the contribution due under this

Act is to be paid;

(b) the circumstances under which products not fit for

consumption or which are unmarketable are destroyed

with or without payment of the eco-contribution, or

with or without a refund of the contribution paid;

(c) amend or revoke, in whole or in part, any Schedule

issued under this Act;

(d) to provide for any powers which may be required in

order to enforce the provisions of this Act and the

regulations thereunder;

(e) the giving of a guarantee or other form of security by

producers in order to ensure the payment of the eco-

contribution due in terms of this Act, and the manner

in which such guarantee or other security may be

enforced;

(f)

for the procedure for producers to be exempted from

the payment of the eco-contribution as provided in

article 12;

(g) providing for schemes which encourage persons other

than producers to undertake the recovery of waste

from products in agreement with producers; and

(h) to remit administrative penalties and for prescribing

conditions under which part of the penalty or all the

administrative penalty incurred under this Act may be

remitted;

(ha) the extension of the applicability of all or part of the

provisions of this Act or subsidiary legislation thereunder

to any exclusive economic zone area or environment

protection area as defined in the Exclusive Economic

Zone Act and the regulation of matters contemplated by

this Act in respect of such areas; and

(i)

anything that may be prescribed in accordance with the

provisions of this Act.

Part VI - Enforcement and Sanctions

(1) Where any person liable to the payment of eco-

contribution fails to furnish a return when due or furnishes a return

with an understatement of the eco-contribution due for that period,

or furnishes an incomplete or incorrect return which he fails to

correct within the prescribed time period, the competent authority

may issue an assessment on that person indicating the amount of

eco-contribution due and shall serve such assessment at any time

after the expiration of the time allowed in terms of this Act for the

furnishing of the return and by not later than six years from the end

of the period to which the return relates.

(2) An assessment issued in terms of sub-article (1) shall not

relieve the person who has not furnished a return or the corrected

return, as the case may be, from his obligation to furnish the return

and from his liability to any or to further administrative penalties

due in terms of this Act.

(3) The power of the competent authority to issue an

assessment includes the power to issue an additional or revised

assessment within the same time limits and to cancel an assessment

so issued.

(1) An assessment issued in terms of article 13A shall be

made in such form and contain such particulars as the competent

authority may deem appropriate.

(2) An assessment may be issued by reference to such

information, estimates or criteria as the competent authority may,

in its judgement, deem appropriate.

(3) Where an assessment is issued any amount of eco-

contribution indicated in such assessment shall, except if and to the

extent that the assessment is cancelled or revised, be deemed for

the purposes of this Act to be and to always have been the eco-

contribution properly due and chargeable with respect to the period

to which the return relates.

(1)

Any notice issued by the competent authority

showing any amount of eco-contribution and administrative penalty

due by a person shall, unless the contrary is proved, be sufficient

evidence that that amount is due to the competent authority by that

person and shall constitute an executive title within the meaning and

for the purposes of Title VII of Part I of Book Second of the Code of

Organization and Civil Procedure.

(2)

The competent authority may request the payment of any

eco-contribution and administrative penalty payable by any person in

terms of this Act by means of a demand note, and if the payment

requested is not made within thirty days from the date when the said

demand note is served on that person, the competent authority may

proceed to enforce payment in virtue of the executive title referred to

in sub-article (1) after two days from the service on that person of an

intimation for payment made by means of a judicial act. Upon the

lapse of the period of two days mentioned in this sub-article the

competent authority shall be entitled to register in the public registry

or land registry, as the case may be, a note of privilege for the amount

demanded in the judicial act which note of privilege shall be registered

by any advocate or notary.

(3) The provisions of article 467 of the Code of Organization and

Civil Procedure shall apply with respect to any warrant issued on the

strength of an executive title mentioned in this article and to the paying

out of the proceeds of the sale by auction of the property seized, and

no opposition or reservation in the schedule of deposit shall stay the

paying of any sum deposited in court following any such warrant as

aforesaid.

(1) Any statement, assessment, warrant or other

proceeding purporting to be made in accordance with the

provisions of this Act shall not be deemed to be void or voidable

for want of form or be affected by the reason of a mistake, defect or

om is s i o n t h e r e i n, i f t h e sa m e i s i n s u bs t a n c e a n d e ff e c t in

conformity with or according to the intent and meaning of this Act.

(2) In the case of a body of persons it shall be sufficient if only

the name of the body of persons appears on any notice, warrant or

proceeding, including any proceeding in the Court of Appeal,

issued or made under or for the purposes of this Act.

(1) The authority may impose an administrative penalty

upon any person who -

(a) infringes any provision of this Act or of regulations

made thereunder;

(b) fails to comply with any request or decision given by

the Authority under this Act or the regulations made

thereunder

Provided that in all cases where the authority imposes an

administrative penalty in respect of anything done or omitted to be

done by any person and such act or omission constitutes a criminal

offence, no proceedings may be taken or continued against the said

person in respect of such criminal offence

Provided further that in all cases where the competent

authority imposes an administrative penalty in terms of the Act, it

shall be payable in addition to the eco-contribution properly

chargeable and due under the Act.

(2) An administrative penalty imposed under sub-article (1)

shall not, unless provided otherwise by or under this Act exceed

eleven thousand and six hundred and forty-five euro (11,645) for

each infringement or failure to comply and two hundred and thirty

euro (230) for each day of infringement or non-compliance, as the

case may be.

(3) In determining the amount of an administrative penalty,

regard shall be had, in particular, to the nature and extent of the

infringement and its duration.

(4) The Minister may, by regulations made under this Act

establish administrative penalties that may be imposed by the

authority for breaches of the said regulations

Provided that the amount of the penalties that may be so

prescribed shall not exceed the maximum amounts prescribed under

sub-article (2).

(5) Notwithstanding the provisions of any law, no

precautionary warrant or order shall be issued by any court

restraining the authority from the exercise of any of the powers

conferred upon it by or under this article.

(1) When a person furnishes a return within the time laid

down in the relevant provisions of this Act and such a return is

accompanied by a payment of all or part of the eco-contribution

declared to be payable therein, such payment shall be deemed to be

made on account of the eco-contribution payable on that return.

(2)

When a person furnishes a return within the time laid down

in the relevant provisions of this Act and such a return is not

accompanied by a payment of all the eco-contribution declared to be

payable therein, such person may request, by the furnishing of such

form as may be acceptable to the competent authority, that any

payment accompanying such form shall be deemed to be made on

account of the eco-contribution declared to be payable in such a return,

so however that

(a) such request shall not be valid if it is made later than

six months from the time within which the return is

required to be furnished in terms of the relevant

provisions of this Act;

(b) the provisions of sub-article (3) shall apply to such

payment.

(3)

Subject to the provisions of sub-articles (1), and (2), when

an administrative penalty is due by a person, other than a penalty the

payment of which may be kept in abeyance in terms of article 20, any

payment made by that person to the competent authority shall,

notwithstanding any declaration made by that person, be appropriated

to such administrative penalty before it is appropriated to any eco-

contribution.

(4)

Subject to the other provisions of this article, when eco-

contribution due by a person, other than eco-contribution the payment

of which may be kept in abeyance in terms of the provisions of this

Act, became due on more than one occasion, any payment made by

that person to the competent authority shall, notwithstanding any

declaration made by that person, be appropriated to that amount of

eco-contribution that became due at the earliest of those occasions

before it is appropriated to the eco-contribution that became due on

subsequent occasions.

(5) When a payment is made by a person to the competent

authority in circumstances which indicate that that person intended

that payment to relate to a return, that payment shall be deemed to

relate to that tax return for the purposes of this article without

prejudice to the power of the competent authority under any other

provision of this Act to appropriate that payment in any other manner.

(1)

Any secretary, manager, director, liquidator or other

principal officer of an entity or of a body of persons, any heir and any

testamentary executor and any curator of the vacant inheritance of a

deceased person, and any person who is a tutor, curator, administrator

or trustee of any other person or of any trust, fund or other entity shall,

for the purposes of this Act, be a representative of that body of

persons, deceased person, other person, trust, fund or other entity, as

the case may be.

(2)

(a)

Subject to the provisions of sub-article (4) a

representative of a person shall be liable in the same manner and to the

same extent as the person of whom he is a representative for all the

obligations imposed by or under this Act.

(b)

Anything done or omitted to be done by a

representative acting as such shall for the purposes of this Act

be deemed to have been done or omitted to be done by the

person of whom he is a representative.

(c)

Any notice served on a representative in his

capacity as such under any of the provisions of this Act shall be

deemed to have been served on or to have been made to the

person of whom he is a representative.

(d)

The existence of or the designation of a person as

a representative of another person shall not relieve the latter

person from any obligation or liability under this Act.

(3)

A representative who has under his management or control

any funds or property belonging to or due to the person of whom he is

a representative shall not dispose of such funds or property unless he

has made adequate provision for any eco-contribution due under this

Act.

(4)

A representative shall be jointly and severally liable with

the person of whom he is a representative for the eco-contribuation

due by that person

Provided that where the representative has acted in good faith

and is not knowingly in breach of sub-article (3) or of any other

obligation under this Act, his liability under this sub-article shall be

limited to the funds or to the value of any property under his

management or control which belongs or is due to the person of whom

he is a representative.

(1) Any person who contravenes or fails to comply with

any of the provisions of this Act or of regulations made thereunder

shall be guilty of an offence, and shall be liable, on conviction, to a

fine (multa) not exceeding twenty-three thousand and two hundred

and ninety euro (23,290) or an amount equal to three times the

amount of the eco-contribution payable on the products in respect

of which the offence is committed, whichever shall be higher.

(2) Article 21 of the Criminal Code and the provisions of the

Probation Act shall not apply to any conviction under this Act.

(3) No criminal proceedings under this Act shall be taken

except at the instance or with the sanction of the competent

authority, and proceedings that have been so taken may, at any time

before final judgment, be withdrawn at the request of the

competent authority.

(4) Notwithstanding the provisions of the Criminal Code, the

Attorney General shall have a right of appeal to the Court of

Crim inal Appeal fro m an y j udgm ent g iven by t he Cou rt of

Magistrates in respect of criminal proceedings under this Act.

(5)

Deleted by Act XIV.2020.6.

(6) In any criminal proceedings under this Act the competent

authorit y or any other offi cer designat ed by t he comp etent

authority may, notwithstanding the provisions of any other law,

produce the evidence, plead and otherwise conduct the prosecution

instead of or jointly with the police.

(7) Should the evidence of the competent authority or of the

officer designated by the competent authority as aforesaid be

required as part of the case for the prosecution, he shall be heard

before assuming the duties of a prosecuting officer unless the

necessity of his giving evidence arises at a later stage

Provided that the competent authority or other officer as

aforesaid may state the facts constituting the offence before giving

evidence.

The prosecution of a criminal offence or the initiation of

proceedings to impose an administrative penalty under this Act

shall be prescribed by the lapse of five years from the date on

which the offence or administrative infringement is committed.

Deleted by Act XIV.2020.6.

Notwithstanding the provisions of articles 14 and 15, no

administrative penalty shall be imposed by the authority for any

default if that person shows to the satisfaction of the authority that

there is a reasonable excuse for the default

Provided that -

(a) an insufficiency of funds to pay an eco-contribution

due; or

(b) when reliance is placed on any other person to perform

any task, the fact of that reliance or any dilatoriness or

inaccuracies on the part of the person relied upon,

shall not constitute a reasonable excuse for the purposes of this

article.

(1) The procedure to be followed in relation to appeals

against an assessment issued and administrative penalties imposed

by the competent authority shall be regulated by the provisions of

this article.

(2) A person who receives and is notified of an assessment in

terms of article 13A or is notified with a judicial act referred to in

article 18 (2) m ay, within thirty days from the date of such

notification, lodge an appeal before the Appeals Board objecting to

the amount of eco-contribution and administrative penalties so

fixed

Provided that an appeal shall not be valid unless

(a) the return for the period in respect of which the

assessment is issued or the penalty has been imposed,

or a copy thereof, has been submitted to the competent

authority;

(b) the amount of the ecocontribution which is not in

dispute, if any, due by the appellant, has been paid;

and

(c) a payment of such administrative fees as may be

prescribed has been made.

(3) The Appeals Board shall not annul an administrative

penalty as aforesaid unless such penalty cannot at law be imposed

in the circumstances of the case, or cannot at law be fixed in the

amount established by the competent authority, due account being

given to the principle of proportionality.

(4) The Appeals Board shall, without delay, set down the

appeal for hearing at an early date, which date shall in no case be

later than sixty days from the date of the service of the appeal on

the competent authority.

(5) The appeal, and the notification of the date fixed for

hearing, shall be notified to the competent authority without delay,

and the competent authority shall file its reply thereto within thirty

days from the date of the notification of the appeal.

(6) The decision of the Appeals Board shall, upon becoming

res judicata, be deemed to be a decision of the Appeals Board

equivalent to a decision of the First Hall of the Civil Court ordering

payment by the appellant of the eco-contribution and

administrative penalty as confirmed or reduced.

(7) Any of the parties to the proceedings before the Appeals

Board shall have a right of appeal to the Court of Appeal in

accordance with article 23.

(1) In determining an appeal, the Appeals Board shall take

into account the merits of the appeal, and may in whole or in part,

confirm or annul the decision appealed from, giving in writing the

reasons for its decision and shall cause such decision to be made

public and communicated to the parties to the appeal.

(2) Subject to the provisions of article 23 the decisions of the

Appeals Board shall be final and binding.

(1) In the exercise of its functions, the Appeals Board may

summon any person to appear before it and give evidence and

produce documents, and the Chairman of the Appeals Board shall

have the power to administer the oath.

(2) The Appeals Board shall endeavour to determine an appeal

within one hundred and eighty days from the lapse of the period by

when the Authority may file its reply to the aforesaid appeal and in

any case shall deliver its final decision not later than thirty days

from when the parties declare that they have concluded with their

evidence and made their final submissions.

(3) The Appeals Board in order to assist it in the exercise of its

functions may appoint independent and impartial experts to advise

it on any issue that may be relevant to any appeal lodged before it.

In such cases the Appeals Board shall be entitled to make both

provisional and final orders in respect of the payment of the costs

and fees of such experts by any of the parties to the appeal.

(4) The Appeals Board in the exercise of its functions shall

have the same powers as are competent to the First Hall, Civil

Court according to law.

(5) The Minister may subject to the provisions of this Act, by

regulations prescribe the procedure to be followed before the

Appeals Board, and subject thereto and to any other provisions of

this Act, the Appeals Board may regulate its own procedure.

(6) The Minister may, with the concurrence of the Minister

responsible for finance by regulation, establish any such fees as are

considered to be necessary in relation to any proceedings before the

Appeals Board.

(7)

The Minister may by regulation amend any of the periods

stated in sub-article (2).

(1) Any party to an appeal to the Appeals Board, including

the authority, who feels aggrieved by a decision of the Appeals

Board, may on a question of law appeal to the Court of Appeal

(Inferior Jurisdiction) as constituted in accordance with article

41(9) of the Code of Organization and Civil Procedure by means of

an application filed in the registry of that court within thirty days

from the date when the decision of the Appeals Board is notified to

that party.

(2) The Minister responsible for Justice may by regulation

under this sub-article establish the fees payable in the registry of

the court in relation to the filing of judicial acts in connection with

appeals under this article

Provided that until such fees are so established, the fees in

Schedule A to the Code of Organization and Civil Procedure shall

apply.

(3) The Board established under article 29 of the Code of

Organization and Civil Procedure may make Rules of Court

governing appeals to the Court of Appeal under this article.

Where a notice however so described is required to be

given by t he auth ori ty t o any person under thi s Act o r any

regulations made thereunder, the notice shall be addressed to that

person and shall be given to the person in any of the following

ways

(a) by delivering it to the person,

(b) by leaving it at the address at which the person

ordinarily resides or carries on business,

(c) by sending it by registered post to the person at the

address at which the person ordinarily resides or

carries on business, or

(d) if an address for the service of notices has been

provided by the person, by leaving it at, or sending it

by registered post addressed to the person to that

address.

Provided that, where such notice is not served on a

person because that person could not be found or for

other reasons attributable to that person and the

competent authority publishes a notice in the Gazette and

in one or more daily newspapers stating that a notice has

been made and inviting that person to call for it as and

where directed by the competent authority, then such

notice shall also be deemed to have been duly notified on

the date of such publication on a daily newspaper.

(1) The authority, or any person appointed by it for such

purpose, shall, upon the production of his written authority and at

all reasonable times, have the right to enter upon any land, building

or place for the purposes of inspecting any stocks, books, records

or documents, in order to ensure compliance with the provisions of

the Act and the regulations thereunder and may inspect any such

stocks, books, records or documents and may, without fee or

reward, make extracts or copies of any such books, records or

documents.

(2) If access is required in virtue of sub-article (1) to any

premises occupied in whole or in part for the purpose of habitation,

such access shall require the prior warrant issued by a Magistrate

sitting in the Court of Magistrates in its civil jurisdiction.

(3) In the course of the exercise of the powers under this

article, the authority may request the assistance of the Police.

(4) Any person who wilfully or maliciously refrains from

giving his assistance, or wilfully obstructs, impedes or delays any

person in the exercise of his duties or powers under this article

shall be liable, on conviction, to a fine (multa) not exceeding one

thousand and one hundred and sixty euro (1,160).

Part VII - Appeals Board

(1) There shall be an Appeals Board, to be known as the

Eco-Contribution Appeals Board which shall have jurisdiction to

hear and determine appeals from decisions of the authority as

provided in this Act and in regulations made thereunder.

(2) The Eco-Contribution Appeals Board shall be appointed by

the Minister, and shall be composed of

(a) a chairman, and

(b) two other members who in the opinion of the Minister

have the relevant commercial, technical, or financial

experience.

(3) The Chairman and members of the Appeals Board shall be

appointed for a term of three years and shall be eligible for re-

appointment.

(4) The Appeals Board shall be independent in the performance

of its functions.

(5) The Chairman and members of the Appeals Board may be

challenged or abstain for any of the reasons for which a judge may

be challenged or may abstain in accordance with the Code of

Organization and Civil Procedure. In such a case the Minister shall

appoint a person, having the qualifications of the chairman or

member challenged or abstaining, to sit in substitution.

(6) A member of the House of Representatives or of the

European Parliament or of a local council shall be disqualified from

being appointed or continuing to be the Chairman or a member of

the Appeals Board for as long as he holds that office.

(7) The Chairman or member of the Appeals Board may only

be removed from office by the Minister on grounds of gross

negligence, conflict of interest, incompetence, or acts or omissions

unbecoming a member of the Appeals Board. In doing so the

Minister shall lay before the House of Representatives a statement

giving the reasons for the removal of the said Chairman or member.

(8) The Minister shall designate a person to serve as secretary

to the Appeals Board and who shall serve in such a capacity in

accordance with the ethical standards appropriate to his position.

Part VIII - Miscellaneous

(1) Except where otherwise provided by law, a person

shall not knowingly disclose information obtained by him while

performing the duties of a member, officer or employee of the

authority or of an adviser or consultant to the authority, unless he is

duly authorised by the authority to do so.

(2) A person who contravenes this article shall be guilty of an

offence against article 257 of the Criminal Code.

(3) Nothing in this article shall prevent the disclosure of any

information to the authority or, by or on behalf of the authority to

the Minister or as may be required at law or for the purpose of

pr o s e c u ti ng an o ff e n c e u nd e r t h is A c t o r r e g ul a t io ns m a d e

thereunder.

ECO-CONTRIBUTION