289 tal-2004 - Regoli tal-2004 Dwar Eżenzjonijiet Fiskali (Istituzzjonijiet tal-Komunitajiet Ewropej)

L.N. 289 of 2004

INCOME TAX ACT, 1948

(CAP 123)

MOTOR VEHICLES REGISTRATION TAX ACT, 1994

(CAP 368)

Fiscal Exemptions (Institutions of the European Communities)

Rules, 2004

IN virtue of the powers conferred by Articles 12 and 96 of the

Income Tax Act, 1948 (Cap. 123), and Articles 19 and 20 of the

Motor Vehicles Registration Tax Act, 1994 (Cap. 368) hereinafter

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

has made the following rules>–

(1) These rules may be cited as the Fiscal Exemptions Citation and

commencement.

(Institutions of the European Communities) Rules, 2004.

(2)

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

The provisions of these rules shall apply to the>

Institutions of the

European

Communities to

(a)

European Parliament

which such rules

shall apply.

(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

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

(a) with reference to the Income Tax Act, in terms of

Article 12 (2) thereof<

(b) with reference to the Motor Vehicles Registration Tax

Act, in terms of Article 19(2) thereof.

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