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Value Added Tax Act (Cap. 406) Value Added Tax (Refund Of Value Added Tax To Taxable Persons Not Established In Malta But Established In Another Member State) (Amendment) Regulations, 2011 (L.N. 36 Of 2011 )

VALUE ADDED TAX ACT (CAP. 406)Value Added Tax (Refund of Value Added Tax to taxable persons not established in Malta but established in another Member State) (Amendment) Regulations, 2011

Citation and commencement.

S.L. 406.10

Amends regulation 15 of the principal regulations.

IN exercise of the powers conferred by articles 26 and 75 of the Value Added Tax Act, the Minister of Finance, the Economy and Investment has made the following regulations:-

(2) These Regulations shall deemed to have come into force on 1st October, 2010.
(3) These Regulations transpose the relevant provisions of Council Directive 2010/66/EU of 14th October, 2010, amending Article 15(1) of Council Directive 2008/9/EC of 12 February 2008, which laid down the rules for the refund of value added tax provided in Council Directive 2006/112/EC of 28th November, 2006 to taxable persons not established in the Member State of refund, but established in another Member State.

"Provided that refund applications which relate to refund periods in 2009 shall be submitted to the Member State of establishment by not later than the 31st March, 2011.".