MT
153 tal-2012
Table of Provisions (23)
Statutory Text (23 Articles)
L.N. 153 of 2012
EUROPEAN UNION ACT
(CAP. 460)
Mutual Assistance for the Recovery of Claims relating to Taxes,
Duties and other Measures Order, 2012
BY VIRTUE of the powers conferred by article 4(2) of the
European Union Act, the Prime Minister has made the following
Order:-
(1) The title of this Order is the Mutual Assistance for Citation and
the Recovery of Claims relating to Taxes, Duties and other Measures commencement.
Order, 2012.
(2) The Order shall be deemed to have come into force on the
1 January, 2012.
Request for information
REQUST FOR INFORMATION
Based on
Art. 5 of Directive 2010/24/EU
Bilateral agreement of [date] between [names of the contracting States]
Convention on mutual administrative assistance in tax matters of 25.01.1988 (Council of Europe/
OECD)
Multilateral agreement: Common language or translation required
Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RI
Nature of the claim (xxxxxxx)
a) customs duties
b) value added tax
c) excise duties
d) tax on income or capital
e) tax on insurance premiums
f) inheritance and gift taxes
g) national taxes and duties on immovable property, other than the above-mentioned ones
h) national taxes and duties on teh use of ownership of means of transport
i) other taxes and duties levied by or on behalf of the (applicant) State
j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the
(applicant) State, excluding taxes and duties levied by local authorities
k) taxes and duties levied by or on behalf of local authorities
l) other tax-based claim
m) agricultural levies (amounts falling within Art. 2(1)(b) and (c) of Dir. 2010/24/EU)
1. STATE OF THE APPLICANT AUTHORITY
A. Applicant authority
B. Office initiating the request
Country
Name
Name
Address
Telephone
Postcode
Reference of the file
Town
Name of the official dealing with the
Telephone
request
Language skills
Reference of the file
Name of the official dealing with the
request
2. STATE OF THE REQUESTED AUTHORITY
A. Requested authority
B. Office initiating the request
Country
Name
Name
Address
Telephone
Postcode
Reference of the file
Town
Name of the official dealing with the request
Telephone
Language skills
Reference of the file
Name of the official dealing with the
request
3. INFORMATION RELATING TO THE REQUEST
This request includes claims which are more than 5 years old, dating from the due date of the
claims to the date of the initial request for assistance (for contested claims or
instruments permitting enforcement: from the moment at which the claim or the instrument
permitting enforcement may no longer be contested). [other legal basis
This request includes claims which are xx years old]
For this (these) claim(s), the request is based on the following circumstances
This request is connected to another request of 20YY/MM/DD, which was processed
by the requested authority under reference number: [optional]
Other: Common language or translation required
A similar request is sent to the following competent authority(ies) within the State of the
requested authority
A similar request is sent to the following competent authority(ies) within the following State(s)
The total amount of all claim(s) is below the threshold (if the legal basis imposes conditions in
this regard) [This should not appear if the legal basis is the EU Directive.]
I, applicant authority, ask the requested authority not to inform the person(s) concerned about
this request.
I, applicant authority, confirm that the information to be received will be subject to the
secrecy provisions defined in the legal basis quoted above.
4. INFORMATION RELATING TO THE PERSON CONCERNED
A. Information is requested with regard to
For natural persons
First name(s)
Surname
Maiden name (name at birth)
Date of birth
Place of birth
VAT number
Tax Identification Number
Other identification data
Address of this person: known — assumed
- Street and number
- Details of address
- Postcode and town
- Country
Or for legal entities
Company name
Legal status
VAT number
Tax Identification Number
Other identification data
Address of this legal entity: known — assumed
- Street and number
- Details of address
- Postcode and town
- Country
Legal representative
Name
Address of this legal representative: known — assumed
Street and number
Details of address
Postcode and town
Country
B. Liability: the person concerned is
the principal debtor
a co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other
measures, or for other claims relating to these taxes, duties and other measures under the
laws in force in the applicant State;
a person other than the (co-)debtor, holding assets belonging to, or having debts towards,
the (co-) debtor or to any other person liable.
a third party which may become affected by enforcement measures concerning other
persons.
C. Other relevant information concerning the above persons
Bank account number(s)
- Bank account number (IBAN)
- Bank identification code (BIC)
- Name of the bank
Car information on 20YY/MM/DD
- car plate number
- colour of the car
Estimated or provisional or precise amount of the claim(s)
Other: Common language or translation required
5. INFORMATION REQUESTED
Information about the identity of the person concerned (for natural persons: full name,
date and place of birth; for legal entities: company name and legal status)
Information about the address
Information about the income and assets for recovery
Information about the heirs and/or legal successors
Other: Common language or translation required
6. FOLLOW-UP OF THE REQUEST FOR INFORMATION
Nr Message
Applicant
Requested
authority
authority
1 I, requested authority, acknowledge receipt of the request.
2 I, requested authority, invite the applicant authority to complete
the request with the following additional information: Common
language or translation required
3 I, requested authority, have not yet received the additional
information required and will close your request if I do not receive
this information before 20YY/MM/DD
I, applicant authority,
a provide on request the following additional information
Common language or translation required
b am not able to provide the requested additional information
(because: Common language or translation required)
5 I, requested authority, acknowledge receipt of the additional
information and am now in a position to proceed.
I, requested authority, do not provide assistance and close the case
because
a I do not have competence for any of the claims to which the
request relates.
b the claim is more than 5 [15] years old. [If a bilateral or other
multilateral convention is selected as legal basis: "the claim is
older than foreseen in the convention".]
c the amount of the claim is below the threshold.[This option
should not appear if the request is based on the directive.]
d I am not able to obtain this information for the purpose of
recovering similar national claims.
e this would disclose a commercial, industrial or professional
secret.
f the disclosure of this information would be liable to
prejudice the security or be contrary to the public policy of the
State.
g the applicant authority did not provide all the required additional
information
h other reason: Common language or translation required
7 I, applicant authority, ask to be informed about the present status of
my request.
I, requested authority, cannot provide the information now because
I have asked information from other public bodies
I have asked information from a third party
I am arranging a personal call
other reason: Common language or translation required
The requested information cannot be obtained because
a the person concerned is not known.
b insufficient data for identification of person concerned.
c the person concerned has moved away, address unknown.
d the requested information is not available.
e other reason: Common language or translation required
I, requested authority, transmit the following part of the
requested information
I, requested authority, transmit all (or the final part of) the requested
information
a Identity confirmed
b Address confirmed
c The following data about the identity of the person
concerned have changed (or are added)
For natural persons
First name(s)
Surname
Maiden name
Date of birth
Place of birth
For legal entities
Legal Status
Company name
d The following address data have changed (or are added)
Street and nr.
Details of address
Postcode and town
Country
Telephone
Fax
e Financial situation
Bank account(s) known
Bank account number (IBAN): …
Bank identification code (BIC): …
Name of the bank: …
Employment details: Employee - Self-employed- Unemployed
It seems that the person concerned has no means to settle
the debt/no assets to cover recovery
The person concerned is bankrupt/insolvent
- Date of order
- Date of release
- Liquidators details
…Name
…Street and nr
…Details of address
…Postcode and town
…Country
It seems that the person concerned has
limited means to partially settle the debt
sufficient means/assets for recovery
Comments
f debt disrupted
person concerned has been advised to contest the claim
in the State of the applicant authority
references of the dispute, if available
further details attached
g Debtor deceased on YYYY/MM/DD
h Name and address of heirs/will executor
i Other comments
j I recommend proceeding with recovery procedures
k I recommend not proceeding with recovery procedures
I, applicant authority, withdraw my request for information.
Other: comment from applicant authority or requested
authority
Common language or translation required
The scope of this Order is to implement Directive 2010/24/ Scope.
EU concerning mutual assistance for the recovery of claims relating
to taxes, duties and other measures, and to repeal the Implementation L.N. 249 of
2004. of Directive 76/308/EEC (Mutual Assistance for the Recovery of
Claims relating to Certain Levies, Duties, Taxes and other Measures)
Order, 2004.
Request for notification
R EQUEST FOR NOTIFICATION
Based on
Art. 8 of Directive 2010/24/EU
Bilateral agreement of [date] between [names of the contracting States]
Convention on mutual administrative assistance in tax matters of 25.01.1988 (Council of
Europe/OECD)
Multilateral agreement: Common language or translation required
Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RN
Nature of the claim (xxxxxxx)
a) customs duties
b) value added tax
c) excise duties
d) tax on income or capital
e) tax on insurance premiums
f) inheritance and gift taxes
g) national taxes and duties on immovable property, other than the above-mentioned ones
h) national taxes and duties on the use or ownership of means of transport
i) other taxes and duties levied by or on behalf of the (applicant) State
j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the
(applicant) State, excluding taxes and duties levied by local authorities
k) taxes and duties levied by or on behalf of local authorities
l) other tax-based claim
m) agricultural levies (amounts falling within Art. 2(1)(b) and (c) of Dir. 2010/24/EU)
1. STATE OF THE APPLICANT AUTHORITY
A. Applicant authority
B. Office initiating the request
Country
Name
Name
Address
Postcode
Telephone
Reference of the file
Town
Telephone
Name of the official dealing with the
request
Reference of the file
Language skills
Name of the official dealing with the
request
2. STATE OF THE REQUESTED AUTHORITY
A. Requested authority
B. Office handling the request
Country
Name
Name
Address
Telephone
Postcode
Reference of the file
Town
Name of the official dealing with the request
Telephone
Language skills
Reference of the file
Name of the official dealing with the
request
3. INFORMATION RELATING TO THE REQUEST
This request includes claims which are more than 5 years old, dating from the due date of the
claims to the date of the initial request for assistance (for contested claims or
instruments permitting enforcement: from the moment at which the claim or the instrument
permitting enforcement may no longer be contested). [other legal basis This request
includes claims which are xx years old]
For this (these) claim(s), the request is based on the following
circumstances
This request is connected to another request of 20YY/MM/DD, which was processed
by the requested authority under reference number: [optional]
Other: Common language or translation required
A similar request is sent to the following competent authority(ies) within the State of the
requested authority
The total amount of all claim(s) is below the threshold (if the legal basis imposes conditions
in this regard) [This should not appear if the legal basis is the EU Directive.]
Final date for notification of these documents in order to avoid problems with the limitation
period (if necessary): 20YY/MM/DD
Date before which notification is requested: 20YY/MM/DD (This date will be mentioned in
the Uniform Notification Form communicated to the addressee [see Art. 8(1), 2 nd subpara., (b) of
Directive 2010/24/EU; see box B.2. of the Uniform Notification Form]
Other comments: Common language or translation required
4. INFORMATION RELATING TO THE PERSON CONCERNED
A. The notification should be
made to
For natural persons
First name(s)
Surname
Maiden name (name at birth)
Date of birth
Place of birth
VAT number: MSxxx
Tax Identification Number
Other identification data
Address of this person: known — assumed
- Street and number
- Details of address
- Postcode and town
- Country
Or for legal entities
Company name
Legal status
VAT number: MSxxx
Tax Identification Number
Other identification data
Address of this legal entity: known — assumed
- Street and number
- Details of address
- Postcode and town
- Country
Legal representative
Name
Address of this legal representative: known — assumed
Street and number
Details of address
Postcode and town
Country
B. Other relevant information concerning the above persons: Common language or
translation required
PURPOSE OF THE NOTIFICATION, as to be communicated to the addressee
[The part "as to be communicated to the addressee" should only appear if the request
is based on Directive 2010/24/EU].
This notification is intended
to inform the addressee, about the document(s) to which this information document
is attached.
to interrupt the period of limitation with regard to the claim(s) mentioned in the
notified
document(s). to confirm the addressee, about his/her obligation to pay.
The addressee of the notification is considered to be
the principal
a co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other
measures, or for other claims relating to these taxes, duties and other measures, under
the laws in force in the applicant State.
a person other than the (co-)debtor, holding assets belonging to, or having debts
towards, the (co-) debtor or to any other person liable.
a third party which may become affected by enforcement measures concerning other
persons.
[The following should appear if one of the 2 checkboxes just above is selected]
The notified documents concern claims relating to taxes or duties, for which the
following person(s) is (are) liable as
Principal debtor
co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other
measures, or for other claims relating to these taxes, duties and other measures under
the laws in force in the applicant State
For natural persons
First name(s)
Surname
Address: known — assumed
Street and number
Details of address
Postcode and town
Country
Or for legal entities
Company name
Legal status
Address: known — assumed
Street and number
Details of address
Postcode and town
Country
DESCRIPTION OF THE NOTIFIED DOCUMENT(S), as to be communicated to
the addressee [The part "as to be communicated to the addressee" should only
appear if the request is based on Directive
2010/24/EU].
THIS BOX CAN BE MULTIPLIED
Reference Number: …
Date of establishment: 20YYMMDD
Nature of the notified document
Tax assessment
Payment order
Decision following an administrative appeal
Other administrative document: free text box with possibility for translation
Judgment/order of Name of the Court
Other judicial document: free text box with possibility for translation
Name of the claim concerned: …(in language of the applicant State)
Nature of the claim concerned
a) customs duties
b) value added tax
c) excise duties
d) tax on income or capital
e) tax on insurance premiums
f) inheritance and gift taxes
g) national taxes and duties on immovable property, other than the above-mentioned ones
h) national taxes and duties on the use or ownership of means of transport
i) other taxes and duties levied by or on behalf of the (applicant) State
j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the
(applicant) State, excluding taxes and duties levied by local authorities
k) taxes and duties levied by or on behalf of local authorities
l) other tax-based claim
m) refunds, interventions and other measures forming part of the system of total or
partial financing of the European Agricultural Guarantee Fund (EAGF) and the
European Agricultural Fund for Rural Development (EAFRD), including sums to be
collected in connection with these actions, and levies and other duties provided for under
the common organisation of the market for the sugar sector.
Amount of the claim concerned, in the currency of [Name of the applicant State]
Principal amount: …[name of the currency]
Administrative penalties and fines: … [name of the currency]
Interest up to 20YYMMDD: … [name of the currency]
Costs up to 20YYMMDD: … [name of the currency]
Fees for certificates and similar documents issued in connection with administrative
procedures related to the tax/duty concerned: … [name of the currency]
Total amount for this claim: … [name of the currency]
The amount mentioned under point E should be paid
before 20YYMMDD
within …. calendar days following the date of this notification
without any further delay
This payment should be made to
- Holder of the bank account: …
- Name of the bank: …
- Bank account number (IBAN): …
- Bank identification code (BIC): …
- Reference to be used for the payment: …
The addressee can reply to the document(s) that is (are) notified.
Last day for replying: 20YYMMDD
Time period for replying
free text box calendar days following the date of this notification
weeks the establishment of the notified document(s)
months 20YYMMDD
Name and address of the authority to whom a reply can be sent: : free text box
Contestation possibility
The period for contestation of the claim or the notified document(s) has already come to
its end.
Last day for contestation: 20YYMMDD
Time period for contestation
free text box calendar days following the date of this notification
weeks the establishment of the notified document(s)
months 20YYMMDD
Name and address of the authority where a contestation has to be submitted: : free text
box
The addressee should be informed that the enforcement may start before the end of
the contestation period.
Office responsible with regard to the attached document(s)
- Street and number: …
- Details of address: …
- Postcode and town: …
- Language in which this office can be contacted: …
Further information about
the notified document(s)
and/or the possibility to contest the obligations can be obtained from
the office responsible with regard to the attached document(s) (mentioned just above)
the following office
- Street and number: …
- Details of address: …
- Postcode and town: …
- Country: …
- Telephone: …
- E-mail: …
- Website: …
- Language in which this office can be contacted:…
FREE TEXT BOX with possibility for translation
EXAMPLE: TOTAL AMOUNT OF ALL CLAIMS = ….
7. FOLLOW-UP OF THE REQUEST FOR NOTIFICATION
Applicant
Requested
Nr
Message
authority
authority
I, requested authority, invite the applicant authority to complete
the request with the following additional information: Common
language or translation required
I, requested authority, have not yet received the additional
information required and will close your request if I do not receive
this information before 20YY/MM/DD.
4 I, applicant authority,
a provide on request the following additional information
Common language or translation required
b I am not able to provide the requested additional information
(because: Common language or translation required)
5 I, requested authority, acknowledge receipt of the additional
information and am now in a position to proceed.
6 I, requested authority, do not provide assistance and close the case
because
a I do not have competence for any of the taxes to which the
request relates.
b the claim is more than 5 [15] years old. [If a bilateral or other
multilateral convention is selected as legal basis: "the claim is
older than foreseen in the convention".]
c the amount of the claim(s) is below the threshold. .[This option
should not appear if the request is based on the directive.]
d the applicant authority did not provide all the required additional
information
e Other reason: Common language or translation required
7 I, applicant authority, ask to be informed about the present status of
my request.
I, requested authority, certify
a that the above-mentioned document(s) [see box 6] has
(have) been notified to the addressee, with legal effect
according to the national legislation of the State of the
requested authority, on 20YY/MM/DD.
The notification was made in the following manner
to the addressee in person
by mail
by electronic mail
by registered mail
by bailiff
by another procedure
b that the above-mentioned document(s) could not be notified
to the person concerned for the following reasons
addressee(s) not known
addressee(s) deceased
addressee(s) has (have) left the State. New address
other: Common language or translation required
9 I, applicant authority, withdraw my request for notification.
10 Other: comment from
applicant authority or
requested authority
Common language or translation required
For the purpose of this Order, unless the context otherwise Interpretation.
requires
"Act" means the European Union Act;
"applicant authority" means a central liaison office, a liaison
office or a liaison department of a Member State which makes a
request to the requested authority in Malta for assistance concerning a
claim relating to taxes, duties or other measures which are due in the
applicant Member State
Provided that when the taxes, duties or other measures are
due in Malta, the central liaison office designated under article 4(3)
shall act as an applicant authority for Malta;
"Commission" means the European Commission of the
European Union;
"competent authority" means the Minister responsible for
finance established by article 4;
"the Directive" means Council Directive 2010/24/EU of 16
March 2010 concerning mutual assistance for the recovery of claims
relating to taxes, duties and other measures;
"electronic means" means the use of electronic equipment for
the processing including digital compression, and storage of data, and
employing wires, radio transmission, optical technologies or other
electromagnetic means;
"Member State" means one of the States referred to in the
definition "the Treaty" contained in article 2(1) of the Act;
"the Minister" means the Minister responsible for finance;
"public employee" means a public officer and an employee of a
government agency or entity in terms of article 2 of the Public
Administration Act;
"requested authority" means the central liaison office designated
under article 4(3), to which a request for assistance is made by an
applicant authority of another Member State
Provided that when the taxes, duties or other measures are due
in Malta, the requested authority is the central liaison office, liaison
office or liaison department of the requested Member State to which a
request for assistance is made from the applicant authority in Malta;
"request for assistance" means a request submitted by an
applicant authority to a requested authority for information,
notification, recovery or the issue of precautionary measures in
relation to taxes, duties or other measures which are due in the
applicant’s Member State;
"taxes, duties and other measures" means
(a)
all taxes and duties of any kind levied by or on
behalf of a Member State or of its territorial or administrative
subdivisions, including the local authorities, or on behalf of the
European Union;
(b)
refunds, interventions and other measures forming
part of the system of total or partial financing of the European
Agricultural Guarantee Fund and the European Agricultural
Fund for Rural Development, including sums to be collected in
connection with these actions;
(c)
levies and other duties provided for under the
common organization of the market for the sugar sector;
(d)
administrative penalties, fines, fees and surcharges
imposed by the administrative authorities that are competent to
levy the taxes or duties concerned or carry out administrative
enquiries or judicial bodies at the request of those
administrative authorities, relating to claims for which mutual
assistance has been requested under paragraphs (a) to (c);
(e)
fees for certificates and similar documents issued
in connection with administrative procedures related to taxes
and duties;
(f)
interests and costs relating to claims for which
mutual assistance has been requested in accordance with
paragraphs (a) to (e)
Provided that the following shall not amount to taxes, duties and
other measures
(i)
social security contributions;
(ii)
fees not referred to under paragraphs (d) to (f);
(iii)
amounts due which are contractual in character;
(iv)
criminal penalties imposed on the basis of a public
prosecution or other criminal penalties not covered by
paragraph (a).
Uniform notification form providing information about notified
document(s) (to be transmitted to the addressee of the notification) (1)
This document, accompanies document(s) hereby notified by the competent authority
of [name of requested Member State].
This notification concerns documents of the competent authorities of [name of applicant
Member State], which asked for notification assistance, in accordance with Article 8 of
Council Directive 2010/24/EU of 16 March 2010.
A. IDENTIFICATION OF THE ADDRESSEE OF THE NOTIFICATION
1. Name
2. Address
3. Date of birth
4. Place of birth
1. This notification is intended
B. PURPOSE OF THE NOTIFICATION
to inform the addressee, about the document(s) to which this information
document is attached,
to interrupt the period of limitation with regard to the claim(s) mentioned in the
notified document(s),
to confirm the addressee, about his/her obligation to pay the amounts mentioned
under point C,
Please note that in case of non-payment, the authorities may take enforcement and/
or precautionary measures to ensure the recovery of the claim(s). This may cause
extra costs charged to the addressee.
You are the addressee of this notification, as you are considered to be
the principal debtor,
a co-debtor,
a person other than the (co-)debtor, liable for settlement of the taxes, duties and
other measures, or for other claims relating to these taxes, duties and other
measures, under the laws in force in the applicant State,
a person other than the (co-)debtor, holding assets belonging to, or having debts
towards, the (co-)debtor or to any other person liable,
a third party which may become affected by enforcement measures concerning other
persons,
(The following information will appear if the addressee of the notification is a
person other than the (co-)debtor, holding assets belonging to, or having debts
towards, * the (co-)debtor or to any other person liable, or a third party which may
*The elements put in Italic are optional
become affected by enforcement measures concerning other persons: the notified
documents concern claims relating to taxes and duties, for which the following
person(s) is (are) liable: [name and address (known or assumed)]).
2. The applicant authority of [name of the applicant Member State] invited the competent
authorities of [name of the requested Member State] to make this notification before
[date]. Please note that this date is not specifically related to any period of limitation.
C. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)
1. Reference number
Date of establishment
2. Nature of the notified document
Tax assessment,
Payment order,
Decision following an administrative appeal,
Other administrative document
Judgment/order of
Other judicial document
3. Name of the claim concerned (in the language of the applicant Member State)
4. Nature of the claim
a) customs duties,
b) value added tax,
c) excise duties,
d) tax on income or capital,
e) tax on insurance premiums,
f) inheritance and gift taxes,
g)national taxes and duties on immovable property, other than the above-mentioned
ones,
h) national taxes and duties on the use or ownership of means of transport,
i) other taxes and duties levied by or on behalf of the applicant State,
j) taxes and duties levied by or on behalf of territorial or administrative
subdivisions of the applicant State, excluding taxes and duties levied by local
authorities,
k) taxes and duties levied by or on behalf of local authorities,
l) other tax-based claim,
m) refunds, interventions and other measures forming part of the system of total or
partial financing of the European Agricultural Guarantee Fund (EAGF) and the
European Agricultural Fund for Rural Development (EAFRD), including sums
to be collected in connection with these actions, and levies and other duties
provided for under the common organisation of the market for the sugar sector
5. Amount of the claim concerned, in the currency of [Name of the applicant Member
State]
Principal amount
Administrative penalties and fines
Interest up to [date]
Costs up to [date]
Fees for certificates and similar documents
issued in connection with
administrative procedures related to the claim mentioned under point 3
Total
amount for this claim
6. The amount mentioned under point 5 should be paid
before
within [number] calendar days following the date of this notification,
without any further delay,
This payment should be made to
Reference to be used for the payment
7. You can reply to the document(s) that are hereby notified.
Last day for replying
Time period for replying
Name and address of the authority to whom a reply can be sent
8. Contestation possibility
The period for contestation of the claim or the notified document(s) has already
come to its end,
Last day for contestation
Time period for contestation
Name and address of the authority where a contestation has to be submitted
Please note that disputes concerning the claim, the instrument permitting enforcement
or any other document originating from the authorities of [name of applicant Member
State], fall within the competence of the competent bodies of [name of applicant
Member State], in accordance with Article 14 of Council Directive 2010/24/EU.
Any such dispute is governed by the procedural and language rules applying in [name
of applicant Member State].
Please note that the recovery may begin before the end of the contestation
period.
9. Office responsible with regard to the attached document(s)
Name,
Address,
Telephone,
E-mail,
Language in which this office can be contacted,
10. Further information about
the notified document(s)
and/or the possibility to contest the obligations can be obtained from
the office responsible with regard to the attached document(s), mentioned under
point C.9.
the following office
(1)
For the purpose of this Order, the competent Competent
authority in Malta is the Minister responsible for finance or any other authority.
person or persons designated by the Minister by means of an order in
writing
Provided that the Minister may designate different persons to
act as the competent authority for different types of taxation or for
different purposes of this Order.
(2) The competent authority shall be responsible for the
organizational structuring and supervision of the offices competent
with mutual assistance under this Order.
(3) In the discharge of its duty under subarticle (2), the
competent authority shall designate
(a)
a central liaison office to serve as the main contact
with other Member States in the field of mutual assistance
covered by this Order;
(b)
liaison offices to be responsible for contacts with
other Member States concerning mutual assistance with regard
to one or more categories of taxes and duties.
(4) For the better fulfilment of its functions under this Order,
the competent authority shall have all the powers necessary in order
to perform such functions 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 employee.
Request for recovery or precautionary measures
REQUEST FOR RECOVERY MEASURES
Based on
Art. 10 of Directive 2010/24/EU
bilateral agreement of [date] between [names of the contracting States]
Convention on mutual administrative assistance in tax matters of 25.01.1988 (Council of
Europe/OECD)
multilateral agreement: Common language or translation required
AND/OR PRECAUTIONARY MEASURES
Based on
Art. 16 of Directive 2010/24/EU
bilateral agreement of [date] between [names of the contracting States]
Convention on mutual administrative assistance in tax matters of 25.01.1988 (Council of
Europe/OECD)
multilateral agreement: Common language or translation required
Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RR
Nature of the claim (xxxxxxx)
a) customs duties
b) value added tax
c) excise duties
d) tax on income or capital
e) tax on insurance premiums
f) inheritance and gift taxes
g) national taxes and duties on immovable property, other than the above-mentioned ones
h) national taxes and duties on the use or ownership of means of transport
i) other taxes and duties levied by or on behalf of the (applicant) State
j) taxes and duties levied by or on behalf of territorial or administrative subdivisions of the
(applicant) State, excluding taxes and duties levied by local authorities
k) taxes and duties levied by or on behalf of local authorities
l) other tax-based claim
m) agricultural levies (amounts falling within Art. 2(1)(b) and (c) of Dir. 2010/24/EU)
1. STATE OF THE APPLICANT AUTHORITY
A. Applicant authority
B. Office initiating the request
Country
Name
Name
Address
Telephone
Postcode
Reference of the file
Town
Name of the official dealing with the
Telephone
request
Language skills
Reference of the file
Name of the official dealing with the
request
2. STATE OF THE REQUESTED AUTHORITY
A. Requested authority
B. Office handling the request
Country
Name
Name
Address
Telephone
Postcode
Reference of the file
Town
Name of the official dealing with the request
Telephone
Language skills
Reference of the file
Name of the official dealing with the
request
3. INFORMATION RELATING TO THE REQUEST
This request includes claims which are more than 5 years old, dating from the due date of the
claims to the date of the initial request for assistance (for contested claims or
instruments permitting enforcement: from the moment at which the claim or the instrument
permitting enforcement may no longer be contested). [other legal basis This request
includes claims which are xx years old]
For this (these) claim(s), the request is based on the following
circumstances
This request is connected to another request of 20YY/MM/DD, which was processed
by the requested authority under reference number: [optional]
Other: Common language or translation required
The total amount of all claim(s)(inclusive of interest, penalties and costs) of this request is less
than the threshold applicable to this request under the legal instrument (1500 €) [This amount
will only appear if the Directive is chosen], but this request is sent for the following reason
this request is connected to another request and the total amount of the requests is above
the threshold.
Other: free text field with translation
A similar request is sent to the following competent authority(ies) within the State of the
requested authority
A similar request is sent to the following competent authority(ies) within the following State(s)
The claim(s) is (are) the subject of an instrument permitting enforcement in the applicant State.
The claim(s) is (are) not yet subject of an instrument permitting enforcement in the applicant
State.
The claim(s) is (are) not contested.
The claim(s) may no longer be contested by an administrative appeal/by an appeal to the courts.
The claim(s) is (are) contested but the laws, regulations and administrative practices in
force in the State of the applicant authority allow recovery of a contested claim.
Appropriate recovery procedures have been applied in the State of the applicant authority but
will not result in the payment in full of the claim. [If a bilateral agreement is chosen as legal
basis, the following option will appear: "The applicant authority has pursued all reasonable
means available in the own territory to collect the claim". If the Council of Europe-OECD
convention is chosen: "The applicant state has pursued all means available in its own
territory to collect the claim".]
It is obvious that there are no assets for recovery in the applicant State or that such procedures
will not result in the payment in full of the claim, and the applicant authority has specific
information indicating that the person concerned has assets in the requested State.
Recourse to recovery procedures in the applicant State would give rise to disproportionate
difficulty.
This request for precautionary measures is based on the reasons described in the
attached document(s).
This request is accompanied by an instrument permitting precautionary measures in the
applicant Member State.
I request not to inform the debtor/other person concerned prior to the precautionary measures.
Please contact me if the following specific situation occurs (by using the free text field at the
end of the request form : Common language or translation required
I, applicant authority will reimburse the sums already transferred if the outcome of the
contestation, referred to in Art. 23 of the Regulation implementing Directive 2010/24/EU, is
favorable to the party concerned.
Sensitive case: Common language or translation required
4. PAYMENT INSTRUCTIONS
A. Please remit the amount of the claim recovered to
- Bank account number (IBAN)
- Bank identification code (BIC)
- Name of the bank
- Name of the account holder
- Address of the account holder
- Payment reference to be used at the transfer of the money
B. Payment by instalment is: [this should not appear if the directive is used]
acceptable without further consultation
only acceptable after consultation (Please use box 7, point 20 for this consultation)
not acceptable
[If the directive is used]: Please note that agreements on payment by instalment
do not affect the limitation period in the applicant State. If payment by instalment is
agreed, the instalment should end before the date on which the limitation period comes to
its end, which is on 20YY/MM/DD.
5. INFORMATION ABOUT THE PERSON CONCERNED BY THE REQUEST
A
Recovery/precautionary measures are requested with regard to
For natural persons
First name(s)
Surname
Maiden name (name at birth)
Date of birth
Place of birth
VAT number
Tax Identification Number
Other identification data
Address of this person/legal entity: known — assumed
Street and number: Details of address
Postcode and town
Or for legal entities
Legal status
Company name
VAT number
Tax Identification Number
Other identification data
Address of this person/legal entity: known — assumed
Street and number
Details of address
Postcode and town
- other information concerning this person: Common language or translation required
- Legal representative
Name
Details of address: known — assumed
Street and number
Postcode and town
Country
Other relevant information concerning this request and/or person
The following person(s) is (are) co-debtor(s): [It should be possible to add more than 1
name of such persons]
- Identity of this person
For natural persons
Name
Date of birth
VAT number: MS………..
Tax Identification Number
Street and number
Details of address
Postcode and town
Or for legal entities
Legal status
Company name
VAT number: MS………..
Tax Identification Number
Street and number
Details of address
Postcode and town
- other information concerning this (these) co-debtor(s): Common language or translation
required
The following person(s) is (are) holding assets belonging to the person concerned by
this request: [It should be possible to add more than 1 name of such persons]
- Identity of this person
For natural persons
Name
Date of birth
VAT number: MS……….
Tax Identification Number
Street and number
Details of address
Postcode and town
Or for legal entities
Legal status
Company name
VAT number: MS………..
Tax Identification Number
Street and number
Details of address
Postcode and town
- assets held by this other person: Common language or translation required
The following person(s) is (are) having debts towards the person concerned by this
request
[It should be possible to add more than 1 name of such persons]
- Identity of this person
For natural persons
Name
Date of birth
VAT number: MS……….
Tax Identification Number
Street and number
Details of address
Postcode and town
Or for legal entities
Legal status
Company name
VAT number: MS……….
Tax Identification Number
Street and number
Details of address
Postcode and town
- (future) debts of this other person: Common language or translation required
There (is) are (an)other person(s) than the person concerned by this request, who (is)
are liable for settlement of the taxes, duties and other measures, or for other claims
relating to these taxes, duties and other measures under the laws of the applicant State.
[It should be possible to add more than 1 name of such persons]
- Identity of this person
For natural persons
Name
Date of birth
VAT number: MS……….
Tax Identification Number
Street and number
Details of address
Postcode and town
Or for legal entities
Legal status
Company name
VAT number: MS……….
Tax Identification Number
Street and number
Details of address
Postcode and town
- Reason or nature of the liability of this other person: Common language or
translation required
6. DESCRIPTION OF THE CLAIM(S) (this box can be multiplied – see the end of this
The claim(s) mentioned below are to be considered as
the initial claim(s), subject of an instrument permitting enforcement in the requested
State
revised claim(s), subject of a revised instrument permitting enforcement in the requested
State.
Date of issue of the original uniform instrument permitting enforcement: 20YY/MM/
DD
Reason for the revision: judgment/order of Name of the Court
Reason for the revision: administrative decision of 20YY/MM/DD
Currency of the Country where this document is issued: [currency of
applicant State]. Currency of the Country where recovery actions will be
taken: [currency of requested State]
Exchange rate used
Identification of the claim
Reference
Nature of the claim
a) customs duties
b) value added tax
c) excise duties
d) tax on income or capital
e) tax on insurance premiums
f) inheritance and gift taxes
g) national taxes and duties on immovable property, other than the above-
mentioned ones
h) national taxes and duties on the use or ownership of means of transport
i) other taxes and duties levied by or on behalf of the (applicant) State
j) taxes and duties levied by or on behalf of territorial or administrative
subdivisions of the (applicant) State, excluding taxes and duties levied by local
authorities
k) taxes and duties levied by or on behalf of local authorities l) other tax-based
claim
m) agricultural levies (amounts falling within Art. 2(1)(b) and (c) of Dir. 2010/
24/EU)
Name of the tax/duty concerned
Period or date concerned
Period: YYYY/MMDD – YYYY/MM/DD
Date: YYYY/MM/DD
Date establishment of the claim: 20YY/MM/DD
Date on which enforcement becomes possible: 20YY/MM/DD
Last day of the limitation period: 20YY/MM/DD [will not be copied into the
printed version of the UIPE]
Amount of the claim still due
----------- Amounts in the currency of the AS --------Amounts in the currency RS
-----------Initially due [optional] ---- still due
Principal amount:………. Currency AS - ………. Currency AS - ………. -
Currency RS
administrative penalties and fines: ………. Currency AS - ………. - Currency
AS - ………. Currency RS
interest till date before the day the request is sent: ………. Currency AS -
………. Currency AS - ………. – Currency RS
costs till date before the day the request is sent: ………. Currency AS - ……….
- Currency AS - ………. – Currency RS
fees for certificates and similar documents issued in connection with
administrative procedures related to the tax/duty concerned: ………. Currency
AS - ………. - Currency AS - ………. - Currency RS
total amount of this claim: ………. Currency AS - ………. - Currency AS -
………. - Currency RS
Date of notification of the initial instrument permitting enforcement in [name of
the applicant State]: 20YY/MM/DD (or: No information available)
office responsible for the assessment of the claim
- Name: …
- Street and number: …
- Details of address: …
- Postcode and town: …
- Country: …
- Telephone: …
- E-mail: …
- Website: …
- Language in which this office can be contacted
Further information concerning the claim or the possibilities for contesting the
payment obligation can be obtained from
the office responsible for the assessment of the claim
the office responsible for the Uniform instrument permitting enforcement
- Name: …
- Street and number: …
- Details of address: …
- Postcode and town: …
- Country: …
- Telephone: …
- E-mail: …
- Website: …
- Language in which this office can be contacted: …
Identification of the persons concerned in the national instrument(s) permitting
enforcement and in the
UIPE(s)
The UIPE should mention the person to whom this request relates (see
a
box 5A)
Cause of liability
principal debtor
co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes,
duties and other measures, or for other claims relating to these taxes,
duties and other measures under the laws in force in the applicant
Member State..
b
(this box can be multiplied)
The following other person(s) should also be mentioned
in the same UIPE
in another UIPE, with regard to the same claim
For natural persons
First name(s)
Surname
Maiden name (name at birth)
Date of birth
Place of birth
VAT number
Tax Identification Number
Other identification data
Address of this person/legal entity: known — assumed
Street and number
Details of address
Postcode and town
Or for legal entities
Legal status
Company name
VAT number
Tax Identification Number
Other identification data
Address of this person/legal entity: known — assumed
Street and number
Details of address
Postcode and town
Cause of liability
principal debtor
a co-debtor
a person other than the (co-)debtor, liable for settlement of the taxes,
duties and other measures, or for other claims relating to these
taxes, duties and other measures under the law in force in the
applicant Member State
The next claim is to be added to the same UIPE accompanying this request.
The next claim must be put in another UIPE accompanying the same request.
Overall total amount of the claims
- in the currency of the applicant State:………
- in the currency of the requested State:………
- in EUR:………
Free text box
7. FOLLOW-UP OF THE REQUEST
Applicant
Requested
authority
authority
1 I, requested authority, acknowledge receipt of the request.
YY/MM/DD
2 I, requested authority, invite the applicant authority to complete
YY/MM/DD
To be
the request with the following additional information
combined with
Common language or translation required
acknowledgment
I, requested authority, have not yet received the additional
YY/MM/DD
information required and will close your request if I do not receive
this information before 20YY/MM/DD.
4 I, applicant authority,
a provide on request the following additional information
Common language or translation required
b am not able to provide the requested additional information
(because: Common language or translation required)
5 I, requested authority, acknowledge receipt of the additional
information and am now in a position to proceed.
6 I, requested authority, do not provide assistance and close the case
because
a I do not have competence for any of the taxes to which the
request relates.
b I do not have competence for the following claim(s) of your
request (indicate the letter of the tax./duty concerned)
c the claim is more than 5 [15] years old. [If a bilateral or other
multilateral convention is selected as legal basis: "the claim is
older than foreseen in the convention".]
d the total amount is less than the threshold foreseen in the
applicable legal instrument
e the applicant authority did not provide all the required additional
information
f Other reason: Common language or translation required
7 I, applicant authority, ask to be informed about the present status of
my request.
I, requested authority, will not take the requested action(s), for the
following reasons
a my national legislation and practice does not allow recovery
measures for claims that are contested.
b my national legislation and practice does not allow
precautionary measures for claims that are contested .
9 I, requested authority, have conducted the following procedures for
recovery and/or precautionary measures
a I established contact with the debtor and requested payment on
20YY/MM/DD.
b I am negotiating payment by instalment.
c have commenced enforcement procedures on 20YY/MM/DD.
The following actions have been taken: Common language or
translation required
d I have commenced precautionary measures on 20YY/MM/DD.
The following actions have been taken: Common language or
translation required
e I, requested authority, inform the applicant authority that the
measures which I have taken (described under point c and/or d
above) have the following effect on the period of limitation
suspension
interruption
prolongation till 20YY/MM/DD − with xx years/months/
weeks/days
I ask the applicant State to inform me if the same effect is not
provided for under the laws in force in the applicant State.
f I, requested authority, inform the applicant authority that
suspension, interruption or prolongation of the period of
limitation is not possible under the laws of the requested State.
I ask the applicant State to confirm whether the measures which
I have taken (described under point c and/or d above) have
interrupted, suspended or prolonged the time limit for recovery
and, if so, what the new time limit is.
10 Procedures are still going on. I, requested authority, will inform
applicant authority when changes occur.
11 I, applicant authority, confirm that
a as a result of the action mentioned under point 9, the time limit has
been changed. The new time limit is indicated in BOX 6 C 7.
b My national laws do not provide for the suspension, interruption or
prolongation of the period of limitation.
12 I, requested authority, inform the applicant authority that
a the claim has been fully recovered on 20YY/MM/DD
- of which the following amount (indicate the currency of
the State of the requested authority) relates to the claim as
mentioned in the request
- of which the following amount relates to the interest charged
under the laws of the State of the requested authority
b the claim has been partly recovered on 20YY/MM/DD,
- for the amount of (indicate the currency of the State of the
requested authority)
- of which the following amount relates to the claim as
mentioned in the request
- of which the following amount relates to the interest charged
under the laws of the State of the requested authority
I will take no further action.
I will continue recovery procedures.
c precautionary measures have been taken.
YY/MM/DD
(The requested authority is invited to indicate the nature of these
measures: Common language or translation required)
d the following payment by instalment has been agreed
YY/MM/DD
13 I, requested authority, confirm that all or part of the claim could not be
recovered/
precautionary measures will not be taken, and the case will be closed
because
a The person concerned is not known.
b The person concerned is known, but moved to
c The person concerned is known, but moved to an unknown address.
d The person concerned is deceased on YYYY/MM/DD.
e Debtor/co-debtor is insolvent.
f Debtor/co-debtor is bankrupt and the claim has been lodged.
Date of order: 20YY/MM/DD --- Date of release
20YY/MM/DD
g Debtor/co-debtor is bankrupt / no recovery possible
h Others: Common language or translation required
14 I, applicant authority, confirm that the case is closed.
15 I, requested authority, inform the applicant authority that I have
received notification that an action has been launched contesting the
claim or the instrument permitting its enforcement and will suspend
enforcement procedures.
Further,
a I have taken precautionary measures to ensure recovery of the
claim on 20YY/MM/DD.
b I ask the applicant authority to inform me whether I should
recover the claim.
c I inform the applicant authority that the laws, regulations and
administrative practices in force in the State in which I am
situated do not permit (continued) recovery of the claim as long
as it is contested.
16 I, applicant authority, having been informed that an action has been
launched contesting the claim or the instrument permitting its
enforcement,
a ask the requested authority to suspend any action which it has
undertaken.
b ask the requested authority to take precautionary measures to
ensure recovery of the claim.
c ask the requested authority to (continue to) recover the claim.
17 I, requested authority, inform the applicant authority that the laws,
regulations and administrative practices in force in the State in which I
am situated do not permit the action requested
under point 16(b).
under point 16(c).
18 I, applicant authority,
a amend the request for recovery/precautionary measures as
mentioned in the revised box 6
in accordance with the decision about the contested claim, [this
information about the decision will be put in box 6A]
because part of the claim was paid directly to the applicant
authority;
for another reason: Common language or translation
required.
b ask the requested authority to resume enforcement
procedures since the contestation was not favourable to the debtor
(decision of the body competent in this matter of 20YY/MM/DD).
19 I, applicant authority, withdraw this request for recovery/precautionary
measures because
a the amount was paid directly to the applicant authority.
b the time limit for recovery action has elapsed.
c the claim(s) has (have) been annulled by a national court or by
an administrative body.
d the instrument permitting enforcement has been annulled.
e other reason: Common language or translation required
20 Other: comment from
requested
applicant authority or
authority
Common language or translation required (Please start each
comment by indicating the date)
(1)
It shall be the function of the central liaison office
to act as a requested authority or an applicant authority, as the case
may be. It shall also be responsible for the distribution of requests to
the liaison offices according to their area of competence and to assist
liaison offices with their requests.
(2) It shall be the function of a liaison office to deal with the
requests handed over to it by the central liaison office, and to make
contact with other Member States on matters concerning mutual
assistance in its area of competence. In dealing with requests, a
liaison office shall act in accordance with its own practices or
procedures, and shall keep the central liaison office informed of the
outcome of the actions taken by it.
(3) Every communication sent by a liaison office to another
Member State shall be sent through the central liaison office.
(4) A liaison office -
(a)
who receives a request outside the competence
assigned to it by the competent authority, shall forward the
request to the competent office or department concerned;
(b)
who is unaware of the competent office or
department under paragraph (a), shall forward the request to the
central liaison office and inform the applicant accordingly.
(5) In the fulfilment of its functions under this Order, the
central liaison office or liaison offices shall
(a)
assess every request on a case by case basis;
(b)
communicate with other Member States through
the use of electronic means;
(c)
act efficiently;
(d)
treat confidentially any information communicated
to or obtained by it in the course of its duties.
Uniform instrument permitting enforcement in the requested Member State (1)
UNIFORM INSTRUMENT PERMITTING ENFORCEMENT
COVERED BY COUNCIL DIRECTIVE 2010/24/EU
Date of issue
REVISED UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS
COVERED BY COUNCIL DIRECTIVE 2010/24/EU
Date of issue of the original uniform instrument
Date of revision
Reason for the revision: judgment/order of [name of the Court] administrative
decision of [date]
Reference number
EU Member State where this document is issued
Each EU Member State can request recovery assistance from other Member
States for unpaid claims referred to in Article 2 of Council Directive 2010/24/
EU of 16 March 2010.
Recovery measures taken by the requested Member State are based on
a uniform instrument permitting enforcement, in accordance with Article
12 of this Directive,
a revised uniform instrument permitting enforcement, in accordance with
Article 15 of this Directive (to take account of the decision of the
competent body referred to in Article 14(1) of this Directive),
This document is the [revised] uniform instrument permitting enforcement. It
concerns the claim(s) mentioned below, which remain(s) unpaid in [name of
applicant Member State].The initial instrument for the enforcement of this/
these claim(s) has been notified in so far as required under the national law of
[name of applicant Member State].
Disputes concerning the claim(s) fall exclusively within the competence of the
competent bodies of [name of applicant Member State], in accordance with
Article 14 of Directive 2010/24/EU. Any such action must be brought before
them in accordance with the procedural and language rules in force in [name
of applicant Member State].
DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED IDENTIFICATION
OF THE CLAIM
1. Reference
2. Nature of the claim
a) customs duties,
b) value added tax,
c) excise duties,
d) tax on income or capital,
e) tax on insurance premiums,
f) inheritance and gift taxes,
g) national taxes and duties on immovable property, other than the above-
mentioned ones,
h) national taxes and duties on the use or ownership of means of
transport,
other taxes and duties levied by or on behalf of the (applicant) State,
j) taxes and duties levied by or on behalf of territorial or administrative
subdivisions of the (applicant) State, excluding taxes and duties levied
by local authorities,
k) taxes and duties levied by or on behalf of local authorities,
l) other tax-based claim,
m) refunds, interventions and other measures forming part of the system
of total or partial financing of theEuropean Agricultural Guarantee
Fund (EAGF) and the European Agricultural Fund for Rural
Development (EAFRD), including sums to be collected in connection
with these actions, and levies and other duties provided for under the
common organisation of the market for the sugar sector
3. Name of the tax/duty concerned
4. Period or date concerned
5. Date establishment of the claim
6. Date on which enforcement becomes possible
7. Amount of the claim (initially due – still due)
principal amount
administrative penalties and fines
interest till date before the day the request is sent
costs till date before the day the request is sent
fees for certificates and similar documents issued in connection with
administrative procedures related to the tax/duty concerned
total amount of this claim
8. Date of notification of the initial instrument permitting enforcement in [name
of the applicant State]
9. Office responsible for the assessment of the claim: name, address and other
contact details
10. Further information concerning the claim or the possibilities for contesting the
payment obligation can be obtained from
the office responsible for the assessment of the claim, mentioned under
point 9,
the office responsible for the Uniform instrument permitting
enforcement: name, address and other contact details,
IDENTIFICATION OF THE PERSON(S) CONCERNED IN THE NATIONAL
INSTRUMENT(S) PERMITTING ENFORCEMENT
1. Name
2. Address
3. Cause of liability
principal debtor,
co-debtor,
a person other than the (co-)debtor, liable for settlement of the taxes,
duties and other measures, or for other claims relating to these taxes,
duties and other measures,
€4.68
(1)
A request for information by an applicant authority Assistance for
to a requested authority shall be made in the standard form provided exchange
information.
under the First Schedule.
(2) Upon receipt of a request for information from an
applicant authority, the requested authority shall, without prejudice to
the provisions of (3), supply to the applicant authority information
which is forseeably relevant to the recovery of the claim under this
Order, including, where necessary, carrying out administrative
enquiries to obtain such information.
(3) The following types of information may be refused to be
supplied by the requested authority
(a)
information which cannot be obtained by the
requested authority for the purpose of recovering similar claims
arising in Malta;
(b)
information which would disclose a commercial,
industrial or professional secret;
(c)
information the disclosure of which would
prejudice the security or be contrary to the public policy of
Malta
Provided that information held by a banking or other financial
institution, a nominee, a person acting in an agency or fiduciary
capacity, or information which relates to an ownership interest in a
person, unless it may be refused by the requested authority under
paragraphs (a) to (c), shall not to be considered privileged
information and therefore shall be disclosed.
(4) When the requested authority has reason to refuse a
request for information, it shall inform the applicant authority of the
grounds of refusal without delay.
The requested authority may, with a view to promote Agreement with
mutual assistance, reach an agreement with an applicant authority an
authority
whereby officials of the applicant authority may
regarding
officials.
(a)
be present in the offices where the administrative
authorities of Malta carry out their duties;
(b)
be present during administrative enquiries carried
out in Malta;
(c)
assist the competent officials of Malta during court
proceedings in Malta; and
(d)
as far as it is permissible under Maltese law,
interview individuals and examine records
Provided that the officials authorised by the applicant authority
to carry any of the functions under paragraphs (a) to (d) shall be in
possession of a written authority as to their identity and official
capacity.
(1)
A request for notification of documents by an
applicant authority to a requested authority shall be made in the
standard form provided under the Second Schedule, and shall be
accompanied by the Uniform Notification Form provided under the
Third Schedule.
(2) Upon receipt of a request for notification made by the
applicant authority, the requested authority shall file an application
requesting the Civil Court, First Hall or the Court of Magistrates
(Malta), the Court of Magistrates (Gozo) in its superior jurisdiction or
the Court of Magistrates (Gozo) in its inferior jurisdiction, as the case
may be, to order the document, including documents of a judicial
nature, to be served upon the person to whom the notification is
required.
(3) The Court shall, upon such request, order the service of the
documents and a copy of the said application on the addressee.
(4) The provisions of the Code of Organization and Civil
Procedure and any relevant Rules of Court shall apply to the service
to which this article applies as if the document in question were a
judicial act.
(5) The Registrar of Courts shall keep a record and a copy of
all applications to which this article applies and inform the requesting
authority immediately whenever a service is effected and whenever a
difficulty is identified or encountered in connection with the
execution of the service.
(6) The requested authority shall inform the applicant
authority of any action taken following its request and the outcome of
the service process.
(7) A request for notification may only be submitted by an
applicant authority to the requesting authority if the applicant
authority is unable to notify the documents in accordance with the
rules in the applicant Member State or when such notification would
give rise to disproportionate difficulties.
(8) The provisions of subarticle (3) shall be without prejudice
to any other form of notification made by a competent authority of the
applicant Member State in accordance with the rules in force in that
Member State.
(9) A competent authority in another Member State may notify
any document directly by registered mail or electronically to a person
in Malta.
(1)
A request by an applicant authority to a requested Request for
authority for the recovery of a claim which is subject to an instrument recovery
assistance.
permitting enforcement in the applicant Member State, together with
the Uniform Instrument Permitting Enforcement, shall be made in the
standard forms provided under the Fourth Schedule and Fifth
Schedule respectively.
(2) The request for recovery may be accompanied by other
documents relating to the claim issued in the applicant Member State.
(3) Upon receipt of a request for recovery of a claim under
subarticle (1), the requested authority shall treat the claim as a debt
arising in Malta, and shall apply the procedure relating to the
recovery of the same debts in Malta. The requested authority shall
also charge interest for late payment according to Maltese law on the
amount of the claim as from the date on which the recovery request is
received by the requested authority
Provided that when there is no claim under Maltese Law
for the same debts as requested by the applicant authority, the
requested authority shall apply the procedures relating to the recovery
of tax or duty which is similar to that claimed by the applicant
authority
Provided further that if there is no similar tax or duty in
Malta to that requested by the applicant authority, the requested
authority shall apply the procedure applicable to the recovery of tax
levied on personal income.
(4) The requested authority may refuse to assist an applicant
authority for the recovery of a claim in Malta, if
(a)
the claim or the instrument permitting its
enforcement have been contested in the applicant Member State
and the applicant authority has not specifically requested the
recovery of the contested claim or part thereof;
(b)
the applicant authority has not exhausted the
procedural remedies in its Member State
Provided that -
(i) where the debtor has no assets in the
applicant Member State; or
(ii) the debtor’s assets are not sufficient to make
good for the claim in full; and
(iii) the applicant authority has been informed that
the debtor has assets in Malta; or
(iv) recourse to the procedures in the applicant
Member State would give rise to disproportionate
difficulties,
the applicant authority may submit a request to the requested
authority without making recourse to the recovery procedure in its
Member State.
(5) The requested authority may, upon receipt of the
instrument permitting the enforcement, request the Civil Court, First
Hall or the Court of Magistrates (Gozo) in its superior jurisdiction, as
the case may be, by means of an application to order the registration
of the said document, and to declare that all relevant requirements of
the Directive have been complied with. The claim shall be specified
in the Maltese currency.
(6) The Court shall order that a copy of the said application
and of the document be served on the debtor and on any other party
indicated in the application.
(7) The Court shall order the registration of the document in
question, and the document shall constitute an executive title.
(8) The Registrar of Courts shall keep a record and a copy of
all applications to which this article applies. He shall inform the
requested 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.
(9) The requested authority may, in so far as is permitted under
Maltese law, allow the debtor time to settle the debt due or permit the
debtor to settle his dues by instalments, subject to the payment of
interest charged from the date of service to the date of the effective
payment.
(10) The requested authority shall
(a)
inform the applicant authority regarding
(i) the action taken relating to the execution of
the request for recovery; and
(ii) its decision under subarticle (9); and
(b)
remit to the applicant authority the amount
recovered with respect to the claim and any interest attached
thereto.
(11) Costs incurred by the requested authority during the
recovery of a claim shall be recovered from the person concerned,
and shall be retained by the requested authority.
(12) Any information which the applicant authority may come
in possession of following its submission of a request to the requested
authority, shall be forwarded by the applicant authority to the
requested authority without delay.
(1)
A request made under article 9 may be amended or Amendment or
withdrawn. The applicant authority shall inform the requested withdrawal
the request for
authority about the amendment or withdrawal, and the reasons which recovery
assistance.
led to such amendment or withdrawal.
(2) Where the amendment of the request is due to a decision
given by the competent court of the applicant authority, the applicant
authority shall communicate the decision to the requested authority
together with a Revised Uniform Instrument Permitting Enforcement
in the requested Member State as provided in the Fifth Schedule.
The requested authority shall proceed with taking further recovery
measures on the basis of the revised instrument.
(3) The revised instrument permitting enforcement may be
accompanied by other documents relating to the claim made in the
applicant Member State.
(4) Where the requested authority has taken recovery or
precautionary measures on the basis of the original uniform
instrument permitting enforcement, recovery or precautionary
measures may be continued on the basis of the revised instrument
Provided that the amendment of the request is not due to
the invalidity of the initial instrument permitting the enforcement in
the applicant Member State or the original uniform instrument
permitting enforcement in the requested Member State.
(5) The provisions of article 9(1) and (2) and article 12 shall,
mutatis mutandis, apply to the revised instrument issued by the
applicant Member State.
(1)
A request by an applicant authority to a requested
authority for the issue of precautionary measures shall be made in the
standard form provided under the Fourth Schedule.
(2) The request for the issue of precautionary measures shall
be accompanied by the document drawn up for permitting
precautionary measures in the applicant Member State. Supporting
documents to the claim may also be attached to the request.
(3) The requested authority shall, upon receipt of a request for
recovery of a claim under subarticle (1), treat the claim as a debt
arising in Malta, and shall 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.
(4) The requested authority shall accede to the request by the
applicant authority under subarticle (1) where
(a)
a claim or the instrument permitting the
enforcement in the applicant Member State is contested at the
time when the request is made; or
(b)
the claim is not yet the subject of an instrument
permitting enforcement in the applicant Member State, however
precautionary measures are possible, in similar situations, under
the law of the applicant Member State.
(5) The provisions of article 9(3), (10)(a)(i) and (12), article
10 and article 12 shall, mutatis mutandis, apply to this request.
(1)
Any person who feels aggrieved by -
(a)
a claim raised against him by the applicant Member
State;
(b)
the initial instrument permitting enforcement in the
applicant Member State;
(c)
the validity of the notification made by a competent
authority of the applicant Member State;
(d)
the uniform instrument permitting enforcement in
the requested Member State;
(e)
the enforcement measures taken in the requested
Member State; and
(f)
the validity of a notification made by a competent
authority of the requested Member State,
may seek redress before the competent court in terms of subarticles
(2) and (3).
(2) It shall be the competence of the courts of the applicant
Member State to determine claims relating to subarticle (1)(a) to (d).
(3) It shall be the competence of the courts of the requested
Member State to determine claims relating to subarticle (1)(e) and (f).
(4) When an interested party seeks redress in terms of
subarticle (2), the applicant authority shall inform the requested
authority regarding the submission of the proceedings, the extent to
which the claim is being contested, and whether the requested
authority is to recover the contested claim or part thereof.
(5) Upon receipt of the information from the applicant
authority or from the interested party concerned, the requested
authority shall suspend the enforcement procedure in relation to the
part of the contested claim, unless it has specifically been requested
by the applicant authority to recover the contested claim or part
thereof in terms of subarticle (4)
Provided that the recovery of the claim or part thereof is
permissible under Maltese law, and the request submitted is justified
by the applicant authority
Provided further that if the contestation is decided in
favour of the debtor, the applicant authority shall reimburse to the
requested authority any sums recovered and any other compensation
due according to Maltese law.
(6) Without prejudice to subarticle (5) and to article 10, the
requested authority may, at the request of the applicant authority or
when it deems it necessary, take all the necessary precautionary
measures in terms of Maltese law, to ensure the recovery of the debt
due.
(7) (a)
When a mutual agreement procedure has been
initiated by the competent authorities of the applicant Member State
or the requested Member State, and the outcome of the procedure may
affect the claim in respect of which assistance has been requested, the
recovery measures shall be suspended or stopped until that procedure
has been terminated.
(b) When the recovery measure has been suspended or stopped
in terms of paragraph (a), the requested authority may take
precautionary measures to guarantee the recovery.
(c) Without prejudice to paragraph (a), recovery measures
shall not be suspended or stopped in case of immediate urgency due
to fraud or insolvency.
(1)
The requested Member State may refuse to grant
assistance to a request submitted by an applicant authority
(a)
in accordance with the provisions of articles 9 to
12, if the recovery of the claim, in relation to the situation of the
debtor, would create serious economic or social difficulties in
the requested Member State;
(b)
in accordance with the provisions of articles 6 to
12, if the request for assistance is in relation to a claim which
was due in the applicant Member State five years prior to the
date of the initial request
Provided that where the claim or the initial instrument
permitting enforcement in the applicant Member State is contested,
the prescription period of five years shall commence to run from the
date when it is established in the Member State that the claim or the
initial instrument permitting enforcement may no longer be contested
Provided further that in the case relating to a postponement
of payment or instalment plan granted by the competent authority of
the applicant Member State, the prescription period of five years shall
commence to run on the termination of the payment period, and
provided that ten years have not elapsed since the date when the claim
was due in the applicant Member State.
(2) The requested Member State may also refuse to grant
assistance to a request submitted by an applicant authority in relation
to a claim of under one thousand five hundred euro (€1,500).
(3) Where the requested authority refuses to grant assistance
in terms of subarticles (1) and (2), it shall inform the applicant
authority of the ground of refusal.
(1)
Prescription shall be regulated by the laws of the
applicant Member State.
(2) Any action taken in the recovery of claims by or on behalf
of the requested authority in pursuance of a request for assistance,
which -
(a)
leads to the suspension, interruption or
prolongation of prescription according to the laws of Malta,
shall be binding on the applicant Member State as long as the
applicant Member State recognizes similar causes under its
laws;
(b)
does not lead to the suspension, interruption or
prolongation of prescription according to the laws of Malta, but
could have had the same effect in the applicant Member State
had such action been carried out by the applicant authority in its
Member State, shall be deemed to have been taken in the
applicant Member State.
(3) The provisions of subarticle (2) shall be without prejudice
to any measure which the authorities of the applicant Member State
may take to suspend, interrupt or prolong prescription in accordance
with the laws of the applicant Member State.
(4) The applicant authority and requested authority shall
inform each other regarding any action taken which could have an
effect on the suspension, interruption or prolongation of prescription
in relation to claims for which recovery or precautionary measures
were requested.
(1)
No costs shall be due between the applicant Costs.
authority and the requested authority for assistance given in
pursuance of this Order.
(2) Without prejudice to the provisions of subarticle (1)
(a)
an agreement may be reached between the
applicant authority and the requested authority for the
reimbursement of expenses, where the amount of expenses
incurred are high, relate to a specific problem, or to organized
crime;
(b)
the applicant authority shall reimburse costs or
losses incurred by the requested authority as a result of action
taken by the requested authority in relation to claims which are
substantially unfounded or the instrument permitting
enforcement and, or precautionary measures issued by the
applicant authority is unfounded.
(1)
The information which is communicated between Disclosure of
the applicant authority and the requested authority in pursuance of information
documentation.
this Order shall be subject to official secrecy and enjoy the protection
extended to similar information under the laws of Malta if such
information is received in Malta. If the said information is transmitted
from Malta to another Member State, the information shall be subject
to the protection granted in that Member State.
(2) If the information is received in Malta
(a)
it may be invoked or used as evidence by all the
authorities in Malta in the same manner as the authorities
invoke and use similar information in Malta;
(b)
it may be used for the purpose of applying
enforcement or precautionary measures with regard to a claim
covered by this Order or for the assessment and enforcement of
compulsory social security contribution
Provided that the Member State which provided such
information may permit the use of the information in Malta beyond
the purposes indicated under subarticle (2), when its legislation so
permits under similar purposes.
(3) An applicant or requested authority may transmit
information obtained pursuant to this Order to a third Member State,
if it considers such information to be useful for the purposes referred
to in subarticle (1). The Member State of origin of the information
shall be duly informed and may officially object to the sharing of
information within ten days from receipt of such a request.
(4) (a)
The information transmitted between an applicant
authority and a requested authority may be accessed by persons
accredited by the Security Accreditation Authority of the European
Commission for the care, maintenance and development of the CCN
Network.
(b) For the purpose of this subarticle, "CCN Network" means
the common platform based on the common communication network
(CCN) developed by the European Union for all transmissions by
electronic means between competent authorities in the area of
customs and taxation.
(1)
The Implementation of Directive 76/308/EEC
(Mutual Assistance for the Recovery of Claims relating to Certain
Levies, Duties, Taxes and other Measures) Order, 2004, is hereby
2004. repealed.
(2) Without prejudice to the provisions of subarticle (1), any
request which was pending prior to the date of the repeal of the
Implementation of Directive 76/308/EEC (Mutual Assistance for the
Recovery of Claims relating to Certain Levies, Duties, Taxes and
other Measures) Order, 2004, including requests made under Directive
2008/55/EC, shall be treated as a request subject to this Order.