L.S. 337.47 Regolamenti dwar Miżuri ta’ Infurzar biex Jinġabru Dazju u Taxxi Stabbiliti

(10)days from the notification to the debtor of the amount due, the Commissioner may immediately take the administrative and procedural measures necessary so that payment is effected, including not giving any Customs service to the debtor until payment is effected. 4.

(1)When an amount of duty, taxes or interest remains unpaid after ten

(10)days from the notification to the debtor of the amount due, the Commissioner may immediately proceed sequentially from paragraph (

1. a)to paragraph (c), until the first moment when the full amount of duty, taxes and interest is paid: (
2. a)appropriate any security or deposit made by the debtor for the payment of duty, taxes and interest, and (
3. b)seize and take possession of goods belonging to the debtor which are under Customs supervision or in temporary storage, and (
4. c)seize and take possession of goods belonging to the debtor which have been released in free circulation, which are found in any warehouse or premises used by, or in the possession of the debtor or any other person in his stead.

(2)The goods mentioned in paragraphs (

1. b)and (
2. c)of subregulation

(1)shall in virtue of this regulation constitute a security for such duty, taxes and interest, and the Commissioner may sell such Amended by: XII.2023.65. 1 2 [ S.L.337.47 ENFORCEMENT MEASURES TO RECOUP ESTABLISHED DUTIES AND TAXES goods by means of a public call for tenders after giving the debtor a notice of sale not less than eight

(8)days before the sale. This notice shall be given to the debtor, and if the debtor cannot be found, the notice shall be published in the Gazette: Provided that the goods may, in the discretion of the Commissioner, be destroyed after the eight

(8)day notice is given: Provided further that if there is the sale of goods and there are pending proceedings under these regulations or procedures that contest the amount due, the proceeds of the sale of the goods shall be kept as a deposit and disposed of as ordered by the court.

(3)The cost and expenses of the seizure and sale, and the duty, taxes and interest recoverable under such sale, shall be a first charge on the proceeds thereof. Such proceeds shall be applied in or towards the payment of such costs and expenses and in or towards the payment of the duty, taxes and interest and the surplus, if any, shall be given to the debtor. Amended by: XII.2023.65. Cap. 249. 5.

(1)Where any duty, taxes or interest that is to be collected by virtue of the Act is to be paid for by any legal person, as defined in article 4(e) of the Interpretation Act, any secretary, director or other officer of the legal person is to be held jointly and severally liable with the same legal person for the duty, taxes or interest due, in accordance with the provisions of this regulation: Provided that for the purpose of this regulation, any secretary, director or officer shall refer only to those persons who fulfil an official function listed in the constitutive document of that legal person: Provided further that when such official function is fulfilled by a legal person, the natural persons that fulfil an official function in that legal person as referred to in this regulation, shall be jointly and severally liable with that legal person administering the legal person which owes any duty, taxes or interest by virtue of the Act, and in the same way, other natural or legal persons that fulfill an official function in legal persons in various layers and which administer each other, shall also be jointly and severally liable with the legal person that owes duty, taxes or interest in so far as they administer it through each other: Provided further that when any of the aforementioned natural persons is deceased, his heirs shall be jointly and severally liable for any duty, taxes or interest due, even if these heirs have inherited the deceased with the benefit of inventory.

(2)Any secretary, director or other officer shall not be held jointly and severally liable with the legal person if he proves that ENFORCEMENT MEASURES TO RECOUP ESTABLISHED DUTIES AND TAXES [ S.L.337.47 he acted in good faith and: (

1. a)that he had under his management or control any funds or property belonging to or due to the person of whom he is a representative and before disposing of any such funds or property he had made adequate provision for any tax due under this Act; and (
2. b)that he was not involved in a decision that is in breach of any obligation under customs legislation; and (
3. c)that he knew that there was no prospect that the legal person liable to pay duty, taxes or interest would not be able to meet its duty, taxes or interest obligations.

(3)Any secretary, director or other officer who is held jointly and severally liable by virtue of sub-regulation

(1)may request the competent court, by means of an application filed within two

(2)months from notification of a judicial letter served on him demanding payment, to declare that he is not to be held jointly and severally liable with the legal person, for the reasons provided in sub-regulation

(2): Provided that the judicial letter shall on pain of nullity state that if an application opposing the claim is not instituted within two

(2)months from notification of the judicial letter, the secretary, director or other officer shall be held jointly and severally liable with the legal person:

(4)(

1. a)It shall not be a defence for any secretary, director or other officer to state he did not know that legal proceedings were instituted against the legal person that might reduce the amount of assets of that legal person; (
2. b)It shall not be a defence for any secretary, director or other officer to state that it was impossible for him to know the exact amount of duty, taxes and interest due by the legal person administered by him. 6.

(1)Any amount of duty, taxes or interest which constitutes an executive title in favour of the Commissioner may be collected by the Commissioner according to law, including the right of the Commissioner to register a note of privilege in the public registry or in the land registry, as the case may be, for the amount of duty, taxes or interest which constitutes an executive title, and that note of privilege may be registered by any lawyer or notary.

(2)The provisions of Title XXIII Part II Book Second of the Civil Code which regulate privileges shall apply mutatis mutandis for sub-regulation

(1). 7.

(1)Any person that feels aggrieved by the Commissioner’s action taken by virtue of these regulations, except the action taken in accordance with regulation 5, shall have the right to oppose that action by presenting an application before the Cap. 16. Amended by: XII.2023.65. 3 4 [ S.L.337.47 ENFORCEMENT MEASURES TO RECOUP ESTABLISHED DUTIES AND TAXES Administrative Review Tribunal within thirty

(30)days from the date that he receives notice on the action taken by the Commissioner, and in the absence of proceedings before the aforementioned Tribunal, the claim on the objects seized shall be deemed to be abandoned.

(2)An application made by virtue of sub-regulation

(1)shall be served on the Commissioner within two

(2)days of filing, and the cause shall be appointed for hearing with urgency.

(3)The Tribunal shall only hear claims regarding the enforcement measures under these regulations and shall not decide any other claim relating to whether the amount of duty or taxes is due or relating to the quantum of the amount. Cap. 12 No right of action against the Commissioner. Added by: XII.2023.65.

(4)The provisions of articles 792, 793 and 794 of the Code of Organization and Civil Procedure shall apply mutatis mutandis to the proceedings under this regulation. 8. There shall be no right of action against the Commissioner for damages caused by any enforcement measure under these regulations, except when it is proven that the Commissioner acted in bad faith.