288 tal-2004 - Regolamenti tal-2004 Dwar Eżenzjonijiet Fiskali (Istituzzjonijiet tal-Komunitajiet Ewropej)

L.N. 288 of 2004

IMPORT DUTIES ACT, 1989

(CAP 337)

DUTY ON DOCUMENTS AND TRANSFERS ACT, 1993

(CAP 364)

EXCISE DUTY ACT, 1995

(CAP 382)

VALUE ADDED TAX ACT, 1998

(CAP 406)

Fiscal Exemptions (Institutions of the European Communities)

Regulations, 2004

IN virtue of the powers conferred by Articles 15 and 35 of the

Import Duties Act, 1989 (Cap. 337)< Articles 22 and 23 of the Duty

on Documents and Transfers Act, 1993 (Cap. 364)< Articles 13 and

14 of the Excise Duty Act, 1995 (Cap 382), and Articles 70 and 75

of the Value Added Tax Act, 1998 (Cap. 406)< hereinafter referred

to as “the Acts”, the Prime Minister and Minister of Finance has

made the following regulations>-

(1) These regulations may be cited as the Fiscal

Exemptions (Institutions of the European Communities) Regulations,

2004. (2)

These regulations will be in force as on 1st May, 2004.

The provisions of these regulations shall apply to the>

(a) European Parliament

(b) Council of the European Union

(c) European Commission

(d) European Court of Justice of the European

Communities

(e) European Court of Auditors

(f) Other Bodies>

(i) European Central Bank

(ii) European Investment Bank

(iii) European Ombudsman

(iv) Any other body or organisation of the European

Communities as may be approved by the Minister of

Foreign Affairs and Investment Promotion in concurrence

with the Minister of Finance from time to time.

The aforesaid Institutions of the European Communities Fiscal Exemptions.

shall be entitled to the exemptions from taxes and duties as specified

(a) with reference to the Import Duties Act, in terms of

Article 15 thereof<

(b) with reference to the Duty on Documents and

Transfers Act, in terms of Article 23 thereof<

(c) with reference to the Excise Duty Act, in terms of

Article 14(2) thereof, provided that the provisions of that article

shall also apply to the officers and classes of officers of such

Institutions<

(d) with reference to the Value Added Tax Act, in terms

of article 70 thereof, provided that the provisions under Legal

Notice 215 of 1999 [Value Added Tax (Refund of Value Added

Tax in terms of Diplomatic and Consular Arrangements)

Regulations] or such any other Legal Notice as may be

substituted therefor, shall also apply to the officers and classes

of officers of such Institutions, and provided further that relief

from such duty shall>

(i) apply on a refund basis on the value of such goods

or services that amounts to no less than two hundred and

forty Euro (240 Euro), including tax, per invoice in the

case of purchases made by such Institutions, and on the

value as provided for under Legal Notice 215 of 1999 or

such any other Legal Notice as may be substituted therefor,

in the case of officers and classes of officers of such

Institutions.

Provided that refund of VAT on local purchases made by such

Institutions shall be made on the basis of listings of the invoices

which qualify for refund and which shall be made by request at the

end of a calendar year by the European Communities to the Ministry

of Finance. Nothing, however, shall prevent the competent VAT

authorities from viewing supporting fiscal documentation.

Provided further that for refund of VAT on purchases made by

officers and classes of officers of such Institutions, a claim in terms

of the provisions of these regulations shall be made to the Ministry

of Foreign Affairs and Investment Promotion and shall not be valid

unless it is accompanied by valid fiscal receipts which are required

to be issued in terms of the other provisions of the said Act<

(ii) apply on a direct exemption basis on the value

of such goods and services that amounts to no less than

two hundred and forty Euro (240 Euro), including tax, per

invoice in the case of intra-community purchases made by

such Institutions.

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