MT
124 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tielet Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud
Statutory Text (5 Articles)
L.N. 124 of 2007
VALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax (Third Schedule Amendment) Regulations,
IN virtue of the powers conferred by articles 7 and 75 of the Value
Added Tax Act, the Prime Minister and Minister of Finance has made
the following regulations>
The title of these regulations is the Value Added Tax (Third Citation and
Schedule Amendment) Regulations, 2007 and these shall be read and commencement.
construed as one with the Third Schedule to the Value Added Tax Act,
which Third Schedule is hereinafter in these regulations referred to as
“the Schedule”.
Items 12 to 15 of the Schedule shall be renumbered as items Renumbers items 13
to 16 of the
13 to 16 respectively.
Schedule.
Immediately after item 11 of the Schedule there shall be added Adds new item 12
to the Schedule.
the following new item>
Criterion of effective use and enjoyment
In order to avoid double taxation, non-taxation or
distortion of competition, the Commissioner may, with regard
to the supply of the services referred to in Items 10 and 11 of
this Schedule and with regard to the hiring out of means of
transport>
(a) consider the place of supply of any service,
which under this Schedule would be situated within
Malta, as being situated outside the Community, if the
effective use and enjoyment of the services takes place
outside the Community<
(b) consider the place of supply of any service,
which under this Schedule would be situated outside the
Community, as being situated within Malta, if the
effective use and enjoyment of the services takes place
within Malta.
B
However, this provision shall not apply to
electronically supplied services referred to in Item 11 of
this Schedule, where those services are rendered to non-
taxable persons.”
4. In paragraphs (1) and (2) of Item 15 as renumbered, wherever
Amends item 15 of
the Schedule.
the words “item 13” occur, there shall be substituted the words”“item
14”.
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press