Implementation (Amendment) Regulations, 2020

L.N. 441 of 2020

INCOME TAX ACT

(CAP. 123)

European Union Tax Dispute Resolution Mechanisms Directive

Implementation (Amendment) Regulations, 2020

IN EXERCISE of the powers conferred by articles 52B and 96 of

the Income Tax Act, the Minister for Finance and Financial Services,

has made the following regulations:-

(1) The title of these regulations is the European Union

Tax Dispute Resolution Mechanisms Directive Implementation

(Amendment) Regulations, 2020 and these regulations shall be read

and construed as one with the European Union Tax Dispute Resolution

Mechanisms Directive Implementation Regulations, hereinafter

referred to as "the principal regulations".

(2) These regulations shall be deemed to have come into force

on the 1st July 2019.

Regulation 12 of the principal regulations shall be

substituted the following new regulation

(1) If an Advisory Commission is not set up

" Appointment

within the period provided for in sub-regulation (4) of

regulation 11, the relevant affected person may apply to

the Chairman of the Board of Governors of the Malta

Arbitration Centre established in terms of the Arbitration

Act to set up the Advisory Commission.

Where the Commissioner has failed to appoint

at least one (1) independent person of standing and a

substitute, the affected person may request the Chairman

of the Board of Governors of the Malta Arbitration Centre

to appoint an independent person of standing and a

substitute from the list referred to in regulation 14.

If the Commissioner and the competent

authorities of all the other Member States concerned have

failed to do so, the affected person may request the

Chairman of the Board of Governors of the Malta

Arbitration Centre and the competent courts of the other

Member States concerned or to any other body or person

designated in their national laws for the carrying out of

such function to appoint the two (2) independent persons

of standing from the list referred to in regulation 14.

Those independent persons of standing shall appoint the

chairperson by drawing lots from the list of independent

persons according to sub-regulation (3) of regulation 13.

If more than one affected person is involved in

the proceedings, referrals to appoint the independent

persons of standing and their substitutes shall be

submitted to the Chairman of the Board of Governors of

the Malta Arbitration Centre by those affected persons

who are resident in Malta. If only one affected person is

involved, such a referral shall be submitted to the

Chairman of the Board of Governors of the Malta

Arbitration Centre if the Commissioner has failed to

appoint at least one (1) independent person of standing

and a substitute.

(2) The appointment of the independent persons

and their substitutes under sub-regulations (1) shall be

referred to the Chairman of the Board of Governors of the

Malta Arbitration Centre only after the end of the one

hundred and twenty (120) day period referred to in sub-

regulation (4) of regulation 11, and within thirty (30) days

after the end of that period.

(3) The Chairman of the Board of Governors of

the Malta Arbitration Centre shall adopt a decision under

sub-regulation (1) and notify it to the applicant. A request

to the Chairman of the Board of Governors of the Malta

Arbitration Centre for an appointment of an independent

person in terms of this regulation shall be filed with the

Registrar of the Malta Arbitration Centre against the

payment of such fees as may be provided for in terms of

the Arbitration Act.

(4) The Chairman of the Board of Governors of

the Centre shall proceed to make the appointment and for

this purpose he shall have the same powers that are vested

in him under the Arbitration Act in cases where he is

empowered to appoint arbitrators because the parties to a

domestic arbitration have failed to agree in this

respect.An appointment made by the Chairman of the

Board of Governors of the Malta Arbitration Centre in

terms of this regulation shall be final.

The Chairman of the Board of Governors of

the Malta Arbitration Centre shall inform the

Commissioner, who in turn shall inform the competent

authority of the other Member States concerned without

delay.".

3. In sub-regulation (4) of regulation 13 of the principal

regulations, the words "by the national appointing body" shall be

substituted by the words "by the Chairman of the Board of Governors

of the Malta Arbitration Centre".

4. Regulation 23 of the principal regulations shall be

amended as follows

(a) sub-regulations (1), (2), (3) and (4) thereof shall be

renumbered as sub-regulations (2), (3), (5) and (6) respectively;

(b) immediately before sub-regulation (2) thereof as

renumbered, there shall be added the following new sub-

regulation

"(1) Advisory Commissions and Alternative Dispute

Resolution Commissions shall issue their opinions in

writing."; and

(c) immediately after sub-regulation (3) thereof as

renumbered, there shall be added the following new sub-

regulation

"(4) For the purpose of communicating the

information referred to in sub-regulations (2) and (3), the

Commissioner shall use the standard forms referred to in

paragraph (4) of article 18 of Council Directive (EU) 2017/

1852 of 10 October 2017 on tax dispute resolution

mechanisms in the European Union.".

€0.27

Jekk

il-Kummissarju

u

l-awtoritajiet

kompetenti tal-Istati Membri l-oħra kollha kkonċernati

jkunu naqsu milli jagħmlu dan, il-persuna milquta tista’

titlob liċ-Chairman tal-Bord ta’ Gvernaturi taċ-Ċentru

dwar l-Arbitraġġ ta’ Malta u lill-qrati kompetenti tal-Isati

Membru l-oħra kkonċernati jew lil kwalunkwe korp jew

persuna oħra inkarigata skont il-liġijiet nazzjonali

tagħhom għat-twettiq ta’ tali funzjoni biex jaħtru liż-

żewġ (2) persuni indipendenti ta’ reputazzjoni mil-lista

msemmija fir-regolament 14. Dawk il-persuni

indipendenti ta’ reputazzjoni għandhom jaħtru l-president

billi jtellgħu persuna bix-xorti mil-lista ta’ persuni

indipendenti f’konformità mas-subregolament (3) tar-

regolament 13.

Jekk tkun involuta aktar minn persuna milquta

waħda fil-proċedimenti, rinviji għall-ħatra ta’ persuni

indipendenti ta’ reputazzjoni u s-sostituti tagħhom

għandhom jiġu ppreżentati liċ-Chairman tal-Bord ta’

Gvernaturi taċ-Ċentru dwar l-Arbitraġġ ta’ Malta minn

dawk il-persuni milquta li jkunu residenti Malta. Jekk

tkun involuta persuna milquta waħda biss, rinviju bħal

dawk għandu jiġi ppreżentat liċ-Chairman tal-Bord ta’

Gvernaturi taċ-Ċentru dwar l-Arbitraġġ ta’ Malta jekk il-

Kummissarju jkun naqas milli jaħtar mill-inqas persuna

waħda (1) indipendenti ta’ reputazzjoni u sostitut.

(2) Il-ħatra tal-persuni indipendenti u s-sostituti

tagħhom skont is-subregolament (1) għandha tiġi riferuta

liċ-Chairman tal-Bord ta’ Gvernaturi taċ-Ċentru dwar l-

Arbitraġġ ta’ Malta biss wara t-tmiem tal-perjodu ta’ mija

u għoxrin (120) jum imsemmi fis-subregolament (4) tar-

regolament 11, u fi żmien tletin (30) jum wara t-tmiem ta’

dak il-perjodu.

(3) Iċ-Chairman tal-Bord ta’ Gvernaturi taċ-

Ċentru dwar l-Arbitraġġ ta’ Malta għandu jadotta

deċiżjoni skont is-subregolament (1) u jinnotifikaha lill-

applikant. Talba liċ-Chairman tal-Bord ta’ Gvernaturi

taċ-Ċentru dwar l-Arbitraġġ ta’ Malta għall-ħatra ta’

persuna indipendenti skont dan ir-regolament għandha

tintbagħat lir-Reġistratur taċ-Ċentru dwar l-Arbitraġġ ta’

Malta flimkien mal-ħlas ta’ dawk id-drittijiet li jistgħu

jiġu stabbiliti skont l-Att dwar l-Arbitraġġ.

(4) Iċ-Chairman tal-Bord ta’ Gvernaturi taċ-

Ċentru għandu jipproċedi biex jagħmel il-ħatra u għal

dan l-iskop huwa għandu jkollu l-istess poteri li huma

vestiti fih taħt l-Att dwar l-Arbitraġġ f’każijiet fejn huwa

għandu l-poter jaħtar arbitri minħabba li l-partijiet ikunu

naqsu milli jaqblu f'dan ir-rigward. Ħatra magħmula miċ-

Chairman tal-Bord ta’ Gvernaturi taċ-Ċentru dwar l-

Arbitraġġ ta’ Malta taħt dan ir-regolament għandha tkun

finali.

Iċ-Chairman tal-Bord ta’ Gvernaturi taċ-

Ċentru dwar l-Arbitraġġ ta’ Malta għandu jinforma lill-

Kummissarju, li għandu min-naħa tiegħu jinforma lill-

awtorità kompetenti tal-Istati Membri l-oħra kkonċernati

mingħajr dewmien.".

3. Fis-subregolament (4) tar-regolament 13 tar-regolamenti Jemenda r-

prinċipali, il-kliem "mill-korp nazzjonali tal-ħatra" għandhom jiġu tar-regolamenti

sostitwiti bil-kliem "miċ-Chairman tal-Bord ta’ Gvernaturi taċ-Ċentru prinċipali.

dwar l-Arbitraġġ ta’ Malta".

4. Ir-regolament 23 tar-regolamenti prinċipali għandu jiġi Jemenda r-

emendat kif ġej

(a) is-subregolamenti (1), (2), (3) u (4) tiegħu għandhom

jiġu enumerati mill-ġdid bħala s-subregolamenti (2), (3), (5) u

(6) rispettivament;

(b) minnufiħ qabel is-subregolament (2) tiegħu kif

enumerat mill-ġdid, għandu jiżdied is-subregolament ġdid li ġej

"(1) Il-Kummissjonijiet

Konsultattivi

u

l-

Kummissjonijiet għas-Soluzzjoni Alternattiva tat-Tilwim

għandhom joħorġu l-opinjonijiet tagħhom bil-miktub."; u

(ċ) minnufiħ wara s-subregolament (3) tiegħu kif

enumerat mill-ġdid, għandu jiżdied is-subregolament ġdid li ġej

"(4) Sabiex jikkomunika l-informazzjoni msemmija

fis-subregolamenti (2) u (3), il-Kummissarju għandha juża

l-formoli standard imsemmina fil-paragrafu (4) tal-artikolu

18 tad-Direttiva tal-Kunsill (UE) 2017/1852 tal-10 ta’

Ottubru 2017 dwar Mekkaniżmi għas-Soluzzjoni tat-

Tilwim dwar it-Taxxa fl-Unjoni Ewropea.".