Indirect Tax

Uniform Customs Code corrected and amended

On 8 June 2017, the European Commission published corrections and amendments to the Uniform Customs Code Implementing Regulation. The amendments have been issued in the Official Journal and the new rules will enter into force on the 14 June 2017. The amendments include: The rules to publish a long-term supplier’s declaration have been clarified and […]

VAT Penalties and Human Rights

A landmark judgement decided by the Constitutional Court, relates to the issue of VAT penalties together with criminal charges. Malta’s VAT legislation allows heavy administrative fines for late VAT payments, in conjunction with court proceedings which could lead to an effective prison term. The decision taken in the court judgment, Anthony Farrugia v. Prime Minister, […]