444 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tielet Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud (Emenda Nru. 2

L.N. 444 of 2007

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Third Schedule Amendment)

(No. 2) Regulations, 2007

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

Schedule Amendment) (No. 2) Regulations, 2007 and these shall be

read and 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”.

In item 10 of the Schedule, for the words “but not in the same

Member State as the supplier” there shall be substituted the words “but

not in the same country as the supplier”.

In paragraph (1) of item 11 of the Schedule, for the words “to

a taxable person established in a Member State but not in the same

Member State as the supplier” there shall be substituted the words “to a

taxable person established in the Community but not in the same country

as the supplier”.

Immediately after paragraph (4) of item 11 of the Schedule,

there shall be added the following new paragraph (5)>–

“(5) A supply of services by an intermediary acting in the

name and for the account of another person, when he procures for

his principal any of the services referred to in paragraph (1) of this

item, and such supply is rendered to a person established outside

the Community or to a taxable person established in the Community

but not in the same country as supplier, takes place where the

customer is established.”.

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

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