Taxes and other Measures) Order, 2004

L.N. 249 of 2004

EUROPEAN UNION ACT, 2003

(ACT NO. V OF 2003)

Implementation of Directive 76-308-EEC (Mutual Assistance

for the Recovery of Claims relating to certain Levies, Duties,

Taxes and other Measures) Order, 2004

IN exercise of the powers conferred by sub-article (2) of article

4 of the European Union Act, 2003, hereinafter referred to as “the

Act”, the Prime Minister and Minister of Finance has made the

following Order: -

(1) The title of this Order is the Implementation of Citation and

Directive 76-308-EEC (Mutual Assistance for the Recovery of commencement.

Claims relating to certain Levies, Duties, Taxes and other Measures)

Order, 2004.

This Order shall come into force on the 1 st May, 2004.

(2)

In this Order, unless the context otherwise requires

Interpretation.

“the Directive” means the provisions of Council Directive

76-308-EEC on mutual assistance for the recovery of claims

relating to certain levies, duties, taxes and other measures of

15 March, 1976 as amended and of Commission Directive 2002/

94/EC of 9 December 2002 laying down detailed directives for

implementing certain provisions of the said Council Directive;

“Member State” means any State referred to in the

definition of “the Treaty” contained in article 2(1) of the Act.

The Directive is adopted as part of the laws of Malta and Directive to have

effect.

shall have effect in Malta accordingly.

(1) For the purposes of the Directive, the competent Appointment and

authority in Malta is the Minister responsible for finance or any other powers

competent

person designated by the Minister responsible for finance by means authority.

of an order in writing.

(2) The competent authority in Malta is hereby granted

all the powers necessary in order to perform his functions in

accordance with the Directive and to do all things that may be

necessary for or ancillary to the performance of those functions,

including the power to request and obtain information and other

assistance from any public officer.

(1) Any information that the competent authority in Malta

is under an obligation to provide pursuant to a valid request made

by the competent authority of a Member State in terms of the

Directive may be so provided, and may be obtained by the competent

authority in Malta from any public officer for the purpose of being

so provided, notwithstanding any provision to the contrary contained

in any law other than the Act.

(2) Any information obtained by the competent authority

in Malta from the competent authority of a Member State in terms

of the Directive shall be passed on to the public officer on whose

account it had been requested and shall be treated by that public

officer as information obtained exclusively in terms of the provisions

of Maltese law relevant to the claim to which the information refers.

(1) When the competent authority in Malta is, pursuant

to a valid request made by the competent authority of a Member

State in terms of the Directive, under an obligation to notify an

instrument or a decision emanating in a Member State, he may, by

means of an application, request the Civil Court, First Hall or the

Court of Magistrates (Gozo) in its superior jurisdiction, as the case

may be, to order the instrument or decision to be served on the person

to whom the notification is required.

(2) The court shall, upon any such request, order the

service of the said document and of a copy of the said application.

(3) The provisions of the Code of Organization and Civil

Procedure shall apply to the service to which this rule applies as if

the instrument or decision in question were a judicial act, subject to

any Rules of Court that may be prescribed to regulate this procedure.

(4) The Registrar of Courts shall keep a record and a copy

of all applications to which this rule applies. He shall inform the

competent authority immediately whenever a service is effected and

whenever a difficulty is identified or encountered in connection with

the execution of any such service.

(1) When the competent authority in Malta is,

pursuant to a valid request made by the competent authority of a

recovery of claims.

Member State in terms of the Directive, under an obligation to take

action for the recovery of a claim, that claim shall, for all purposes

of Maltese law relevant to actions taken for or in connection with its

recovery, be treated as if it were a claim for a civil debt due to the

Government of Malta which the competent authority in Malta is duly

authorised to collect>

Provided that actions for the recovery of any such claim

shall not qualify for any privileges granted under any law in force in

Malta in favour of the Government of Malta.

(2) When the official or certified copy of an instrument

permitting the enforcement of a claim to which sub-article (1) refers

is delivered to the competent authority in Malta in accordance with

the Directive, the competent authority in Malta may request the Civil

Court, First Hall or the Court of Magistrates (Malta), in its civil

jurisdiction, or the Court of Magistrates (Gozo), also in its civil

jurisdiction, as the case may be, to order the registration of the said

official or certified copy.

(3) Any such request shall be made by means of an

application in which the competent authority in Malta declares that

he is satisfied that all the relevant requirements of the Directive have

been complied with and specifies the Maltese currency equivalent

of the claim.

(4) The court shall order that a copy of the said

application and of the said document be served on the debtor and on

any other party indicated in the application. Interest computed

according to Maltese law shall run on the amount of the claim as

from the date of the said service on the debtor.

(5) The court shall order the registration of the document

in question and that document shall thereupon constitute an executive

title.

(6) The Registrar of Courts shall keep a record and a copy

of all applications to which this article applies. He shall inform the

competent authority immediately whenever a service of that

application is effected and whenever a difficulty is identified or

encountered in connection with the execution of any such service.

When the competent authority in Malta is, pursuant to a Precautionary

measures.

valid request made by the competent authority of a Member State in

terms of the Directive, under an obligation to take precautionary

measures to ensure recovery of a claim, that competent authority

shall be entitled to secure the rights of that Member State with respect

to that claim by means of one or more of the precautionary acts

listed in article 830 of the Code of Organization and Civil Procedure

and the relevant provisions of that Code shall apply as if that claim

were a claim for a civil debt due to the Government of Malta which

the competent authority in Malta is duly authorised to collect.

The provisions of articles 6, 7 and 8 shall be subject to any

Rules of Court that may be prescribed to regulate the relevant

procedures.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press