ln_2012_93

Regulations, 2012

3 Articles / Provisions · Malta

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Malta Government Gazette — Legal Notice 2012 93 · Gazzetta tal-Gvern ta’ Malta Nru. 18,890 - 16.03.2012 — Regulations, 2012

L.N. 93 of 2012

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Refund of Value Added Tax To Taxable Persons Not Established in

Malta But Established In Another Member State (Amendment)

Regulations, 2012

IN exercise of the powers conferred by article 21 of the

Administrative Justice Act, the Minister for Justice, Dialogue and the

Family has made the following regulations:-

Malta Government Gazette — Legal Notice 2012 93 · Gazzetta tal-Gvern ta’ Malta Nru. 18,890 - 16.03.2012 — Regulations, 2012

(1)

The title of these regulations is the Refund of Value

Added Tax To Taxable Persons Not Established in Malta But

Established In Another Member State (Amendment) Regulations,

2012 and these regulations shall be read and construed as one with the

Refund of Value Added Tax To Taxable Persons Not Established in

Malta But Established In Another Member State Regulations,

hereinafter referred to as "the principal regulations".

(2) These regulations shall come into force on the 1st April,

2012.

Malta Government Gazette — Legal Notice 2012 93 · Gazzetta tal-Gvern ta’ Malta Nru. 18,890 - 16.03.2012 — Regulations, 2012

The words "Value Added Tax Appeals Board" in regulation

23(2) of the principal regulations shall be substituted by the words

"Administrative Review Tribunal".

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