IMPLEMENTATION OF DIRECTIVE 2004/56/EEC (MUTUAL ASSISTANCE BY THE COMPETENT AUTHORITIES OF THE MEMBER STATES IN THE

IMPLEMENTATION OF DIRECTIVE 2004/56/EEC (MUTUAL

ASSISTANCE BY THE COMPETENT AUTHORITIES OF THE

MEMBER STATES IN THE FIELD OF DIRECT TAXATION, CERTAIN

EXCISE DUTIES AND TAXATION OF INSURANCE PREMIUMS)

SUBSIDIARY LEGISLATION 460.09

IMPLEMENTATION OF DIRECTIVE 2004/56/EEC

(MUTUAL ASSISTANCE BY THE COMPETENT

AUTHORITIES OF THE MEMBER STATES IN THE

FIELD OF DIRECT TAXATION, CERTAIN EXCISE

DUTIES AND TAXATION OF INSURANCE

PREMIUMS) ORDER

1st January, 2005 *

LEGAL NOTICE 492 of 2004.

(1) The title of this Order is the Implementation of

Directive 2004/56/EC (Mutual Assistance by the Competent

Authorities of the Member States in the field of Direct Taxation,

certain Excise Duties and Taxation of Insurance Premiums) Order.

(2) The provisions of this Order shall be without prejudice to

the provisions of the European Union Directives Regulations, made

under and for the purposes of the Income Tax Act.

In this Order, unless the context otherwise requires

"the Act" means the European Union Act;

"the Directive" means the provisions of Council Directive 77/

799/EEC on mutual assistance by the competent authorities of the

Member States in the field of direct taxation, certain excise duties

and taxation of insurance premiums of the 19th December, 1977 as

amended and of Council Directive 2004/ 56/EC of the 21st April,

2004 laying down detailed directives for implementing certain

provisions of the said Council Directives other than the provisions

of the said Directives insofar as they relate to income tax payable in

terms of the Income Tax Act;

"Member State" means any State referred to in the definition of

"the Treaty" contained in article 2(1) of the Act.

The Directive is adopted as part of the laws of Malta and

shall have effect in Malta accordingly.

(1) For the purpose of the Directive, the competent

authority in Malta is the Minister responsible for finance or any

other person or persons designated by the Minister responsible for

finance by means of an order in writing.

(2) An order in writing as provided for in sub-article (1) may

designate different persons to act as the competent authority for

di ffe re nt t y pes o f t ax ati o n or f or di ffe re nt p u rp os es of th e

Directive.

*See article 1(2) of this Order, as originally promulgated.

IMPLEMENTATION OF DIRECTIVE 2004/56/EEC (MUTUAL

ASSISTANCE BY THE COMPETENT AUTHORITIES OF THE

MEMBER STATES IN THE FIELD OF DIRECT TAXATION, CERTAIN

EXCISE DUTIES AND TAXATION OF INSURANCE PREMIUMS)

(1) In order to obtain the information sought, the

competent authority shall proceed as though acting on its own

account or at the request of another authority in Malta.

(2) All information made known to the competent authority

shall be kept secret in the same manner as information received

under other national legislation. In any case, such information -

(a) may be made available only to the persons directly

involved in the assessment of the tax or in the

administrative control of this assessment;

(b) may be made known only in connection with judicial

proceedings or administrative proceedings involving

sanctions undertaken with a view to, or relating to, the

making or reviewing the tax assessment and only to

persons who are directly involved in such proceedings;

such information may, however, be disclosed during

public hearings or in judgements if the competent

authority of the Member State supplying the

information raises no objection at the time when it first

supplies the information;

(c) shall in no circumstances be used other than for

taxation purposes or in connection with judicial

proceedings or administrative proceedings involving

sanctions undertaken with a view to, or in relation to,

the making or reviewing of the tax assessment.

(3) The information referred to in this article may be used for

assessment of other levies, duties and taxes covered by Article 2 of

Directive 76/308/EEC.

(1) The competent authority may refrain to provide

information or carry out inquiries or communicate information if it

would be contrary to other national legislation or administrative

practices.

(2) The competent authority may refrain from transmitting such

information when the Member State requesting it is unable, for

reasons of fact or law, to provide the same type of information.

(1) At the request of the competent authority of another

Member State, the competent authority shall, in accordance with

rules governing the notification of similar instruments in the

requested Member State, notify the addressee of all instruments and

decisions which emanate from the administrative authorities of the

requesting Member State and which concern the application in its

territory of legislation on taxes covered by the Directive.

(2) Requests for notification shall indicate the subject of the

instrument or decision to be notified and shall specify the name and

address of the addressee, together with any other information which

may facilitate identification of the addressee.

(3) The competent authority shall inform the requesting

authority immediately of its response to the request for notification

and shall notify it, in particular, of the date of notification of the

IMPLEMENTATION OF DIRECTIVE 2004/56/EEC (MUTUAL

ASSISTANCE BY THE COMPETENT AUTHORITIES OF THE

MEMBER STATES IN THE FIELD OF DIRECT TAXATION, CERTAIN

EXCISE DUTIES AND TAXATION OF INSURANCE PREMIUMS)

decision or instrument to the addressee.

(1) Where the tax situation of one or more persons liable to

tax is of common or complementary interest to two or more

Member States, the competent authority may agree to conduct

simultaneous controls with its counterparts in other Member States,

with a view to exchanging information thus obtained, whenever

they would appear to be more effective than controls conducted on

its own.

(2) The competent authority shall identify independently the

persons liable to tax whom it intends to propose for simultaneous

control. It shall notify the respective competent authorities in the

other Member States concerned of the cases which, in its view,

should be subject to simultaneous control. It shall give reasons for

its choice, as far as possible, by providing the information which

led to its decision. It shall specify the period of time during which

such controls should be conducted.

(3) The competent authority shall decide whether it wishes to

take part in simultaneous controls. It shall confirm its agreement or

communicate its reasoned refusal to its counterpart authority.

(4) The competent authority shall appoint a representative with

responsibility for supervising and coordinating the control

operation.