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L.S. 460.08 Ordni dwar l-Assistenza Reċiproka għall-Irkupru ta’ Talbiet li għandhom x’jaqsmu ma’ Taxxi, Dazji u Miżuri oħra

MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 1 SUBSIDIARY LEGISLATION 460.08 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES ORDER 1st January, 2012 * LEGAL NOTICE 153 of 2012, as amended by Legal Notice 237 of

  2. The title of this Order is the Mutual Assistance for the Recovery of Claims relating to Taxes, Duties and other Measures Order. Citation.
  3. The scope of this Order is to implement Directive 2010/24/ EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, and to repeal the Implementation of Directive 76/308/EEC (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and other Measures) Order,
  4. Scope.
  5. For the purpose of this Order, unless the context otherwise requires: Interpretation. "Act" means the European Union Act; L.N. 249 of
  6. Cap.
  7. "applicant authority" means a central liaison office, a liaison office or a liaison department of a Member State which makes a request to the requested authority in Malta for assistance concerning a claim relating to taxes, duties or other measures which are due in the applicant Member State: Provided that when the taxes, duties or other measures are due in Malta, the central liaison office designated under article 4

(3)shall act as an applicant authority for Malta; "Commission" means the European Commission of the European Union; "competent authority" means the Minister responsible for finance established by article 4; "the Directive" means Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures; "electronic means" means the use of electronic equipment for the processing including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means; "Member State" means one of the States referred to in the definition "the Treaty" contained in article 2
(1)of the Act; "the Minister" means the Minister responsible for finance; "public employee" means a public officer and an employee of a government agency or entity in terms of article 2 of the Public *See article 1
(2)of this Order, as originally promulgated. Cap. 595. 2 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 Administration Act; "requested authority" means the central liaison office designated under article 4
(3), to which a request for assistance is made by an applicant authority of another Member State: Provided that when the taxes, duties or other measures are due in Malta, the requested authority is the central liaison office, liaison office or liaison department of the requested Member State to which a request for assistance is made from the applicant authority in Malta; "request for assistance" means a request submitted by an applicant authority to a requested authority for information, notification, recovery or the issue of precautionary measures in relation to taxes, duties or other measures which are due in the applicant’s Member State; "taxes, duties and other measures" means: (
  1. a)all taxes and duties of any kind levied by or on behalf of a Member State or of its territorial or administrative subdivisions, including the local authorities, or on behalf of the European Union; (
  2. b)refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, including sums to be collected in connection with these actions; (
  3. c)levies and other duties provided for under the common organization of the market for the sugar sector; (
  4. d)administrative penalties, fines, fees and surcharges imposed by the administrative authorities that are competent to levy the taxes or duties concerned or carry out administrative enquiries or judicial bodies at the request of those administrative authorities, relating to claims for which mutual assistance has been requested under paragraphs (
  5. a)to (c); (
  6. e)fees for certificates and similar documents issued in connection with administrative procedures related to taxes and duties; (
  7. f)interests and costs relating to claims for which mutual assistance has been requested in accordance with paragraphs (
  8. a)to (e): Provided that the following shall not amount to taxes, duties and other measures: (
  9. i)(
  10. ii)(iii) (
  11. iv)social security contributions; fees not referred to under paragraphs (
  12. d)to (f); amounts due which are contractual in character; criminal penalties imposed on the basis of a public prosecution or other criminal penalties MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 3 not covered by paragraph (a). 4.
(1)For the purpose of this Order, the competent authority in Malta is the Minister responsible for finance or any other person or persons designated by the Minister by means of an order in writing: Competent authority. Provided that the Minister may designate different persons to act as the competent authority for different types of taxation or for different purposes of this Order.
(2)The competent authority shall be responsible for the organizational structuring and supervision of the offices competent with mutual assistance under this Order.
(3)In the discharge of its duty under subarticle
(2), the competent authority shall designate: (
  1. a)a central liaison office to serve as the main contact with other Member States in the field of mutual assistance covered by this Order; (
  2. b)liaison offices to be responsible for contacts with other Member States concerning mutual assistance with regard to one or more categories of taxes and duties.
(4)For the better fulfilment of its functions under this Order, the competent authority shall have all the powers necessary in order to p erfo rm su ch fu nctio ns and t o do all thing s that may b e necessary for or ancillary to the performance of those functions, including the power to request and obtain information and other assistance from any public employee. 5.
(1)It shall be the function of the central liaison office to act as a requested authority or an applicant authority, as the case may be. It shall also be responsible for the distribution of requests to the liaison offices according to their area of competence and to assist liaison offices with their requests.
(2)It shall be the function of a liaison office to deal with the requests handed over to it by the central liaison office, and to make contact with other Member States on matters concerning mutual assistance in its area of competence. In dealing with requests, a liaison office shall act in accordance with its own practices or procedures, and shall keep the central liaison office informed of the outcome of the actions taken by it.
(3)Every communication sent by a liaison office to another Member State shall be sent through the central liaison office.
(4)A liaison office (
  1. a)who receives a request outside the competence assigned to it by the competent authority, shall forward the request to the competent office or department concerned; (
  2. b)who is unaware of the competent office or department under paragraph (a), shall forward the request to the central liaison office and inform the applicant Central liaison office, liaison offices and liaison departments. 4 [ S.L.460.08 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) accordingly.
(5)In the fulfilment of its functions under this Order, the central liaison office or liaison offices shall: (
  1. a)assess every request on a case by case basis; (
  2. b)communicate with other Member States through the use of electronic means; (
  3. c)act efficiently; (
  4. d)treat confidentially any information communicated to or obtained by it in the course of its duties. Assistance for exchange of information. 6.
(1)A request for information by an applicant authority to a requested authority shall be made in the standard form provided under the First Schedule.
(2)Upon receipt of a request for information from an applicant authority, the requested authority shall, without prejudice to the provisions of
(3), supply to the applicant authority information which is forseeably relevant to the recovery of the claim under this Order, including, where necessary, carrying out administrative enquiries to obtain such information.
(3)The following types of information may be refused to be supplied by the requested authority: (
  1. a)information which cannot be obtained by the requested authority for the purpose of recovering similar claims arising in Malta; (
  2. b)information which would disclose a commercial, industrial or professional secret; (
  3. c)information the disclosure of which would prejudice the security or be contrary to the public policy of Malta: Provided that information held by a banking or other financial institution, a nominee, a person acting in an agency or fiduciary capacity, or information which relates to an ownership interest in a person, unless it may be refused by the requested authority under paragraphs (
  4. a)to (c), shall not to be considered privileged information and therefore shall be disclosed.
(4)When the requested authority has reason to refuse a request for information, it shall inform the applicant authority of the grounds of refusal without delay. Agreement with an applicant authority regarding officials. 7. The requested authority may, with a view to promote mutual assistance, reach an agreement with an applicant authority whereby officials of the applicant authority may: (
  1. a)be present in the offices where the administrative authorities of Malta carry out their duties; (
  2. b)be present during administrative enquiries carried out in Malta; (
  3. c)assist the competent officials of Malta during court MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 5 proceedings in Malta; and (
  4. d)as far as it is permissible under Maltese law, interview individuals and examine records: Provided that the officials authorised by the applicant authority to carry any of the functions under paragraphs (
  5. a)to (
  6. d)shall be in possession of a written authority as to their identity and official capacity. 8.
(1)A request for notification of documents by an applicant authority to a requested authority shall be made in the standard form provided in the Second Schedule and shall be accompanied by the Uniform Notification Form provided in the Third Schedule. Assistance for the notification of documents. Substituted by: L.N. 237 of 2025.
(2)Upon receipt of a request for notification made by an applicant authority, the requested authority shall serve the Uniform Notification Form together with the documentation provided thereof, upon the person who is required to be notified: Provided that such Form, together with any documentation thereof, shall be served either personally, by mail or by electronic means, and it shall be deemed to have been served on the person required to be notified if it has been addressed to his last known business or private address or his verified electronic address: Provided further that where the person could not be found, or for other reasons attributable to him, the requested authority shall publish a notice in the Gazette and in one
(1)or more daily newspapers, to request the person to collect the documents from the requested authority, and such Form shall be deemed to have been duly served on the person.
(3)The requested authority shall inform the applicant authority of any action taken following its request and the outcome of the service process.
(4)A request for notification may only be submitted by an applicant authority to the requesting authority if the applicant authority is unable to notify the documents in accordance with the rules in the applicant Member State or when such notification would give rise to disproportionate difficulties.
(5)The provisions of sub-article
(2)shall be without prejudice to any other form of notification made by a competent authority of the applicant Member State in accordance with the rules in force in that Member State.
(6)A competent authority in another Member State may notify any document directly by mail or electronically to a person in Malta.. 9.
(1)A request by an applicant authority to a requested authority for the recovery of a claim which is subject to an instrument permitting enforcement in the applicant Member State, together with the Uniform Instrument Permitting Enforcement, Request for recovery assistance. Substituted by: L.N. 237 of 2025. 6 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 shall be made in the standard forms provided in the Fourth Schedule and Fifth Schedule respectively.
(2)The request for recovery may be accompanied by other documents relating to the claim issued in the applicant Member State. Cap. 12.
(3)Upon receipt of a request for recovery of a claim under subarticle
(1), the requested authority shall treat the claim as a debt arising in Malta and shall apply the procedure established by the Code of Organisation and Civil Procedure relating to the recovery of debts in Malta. The requested authority shall also charge interest for late payment according to Maltese law on the amount of the claim as from the date on which the recovery request is received by the requested authority: Provided that if there is no similar tax or duty in Malta to that requested by the applicant authority, the requested authority shall apply the procedure applicable to the recovery of tax levied on personal income.
(4)The requested authority may refuse to assist an applicant authority for the recovery of a claim in Malta, if the applicant authority has not exhausted the procedural remedies in its Member State: Provided that: (
  1. a)where the debtor does not have assets in the applicant Member State; or (
  2. b)the debtor’s assets are not sufficient to make good for the claim in full and the applicant authority has been informed that the debtor has assets in Malta; or (
  3. c)if recourse to the procedures in the applicant Member State would give rise to disproportionate difficulties, the applicant authority may submit a request to the requested authority without making recourse to the recovery procedure in its Member State.
(5)The requested authority may, in so far as is permitted under Maltese law, allow the debtor time to settle the debt due or permit the debtor to settle his dues by instalments subject to the payment of interest charged from the date of service to the date of the effective payment.
(6)The requested authority shall: (
  1. a)inform the applicant authority regarding: MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 7 (
  2. i)the action taken relating to the execution of the request for recovery; and (ii)
(9); and its decision in accordance with sub-article (b) remit to the applicant authority the amount recovered with respect to the claim and any interest attached thereto.
(7)Costs incurred by the requested authority during the recovery of a claim shall be recovered from the debtor and shall be retained by the requested authority.
(8)Any information which the applicant authority may have, following its submission of a request to the requested authority, shall be forwarded by the applicant authority to the requested authority without delay. 10.
(1)A request made under article 9 may be amended or withdrawn. The applicant authority shall inform the requested authority about the amendment or withdrawal, and the reasons which led to such amendment or withdrawal. Amendment or withdrawal of the request for recovery assistance.
(2)Where the amendment of the request is due to a decision given by the competent court of the applicant authority, the applicant authority shall communicate the decision to the requested authority together with a Revised Uniform Instrument Permitting Enforcement in the requested Member State as provided in the Fifth Schedule. The requested authority shall proceed with taking further recovery measures on the basis of the revised instrument.
(3)The revised instrument permitting enforcement may be accompanied by other documents relating to the claim made in the applicant Member State.
(4)Where the requested authority has taken recovery or precautionary measures on the basis of the original uniform instrument permitting enforcement, recovery or precautionary measures may be continued on the basis of the revised instrument: Provided that the amendment of the request is not due to the invalidity of the initial instrument permitting the enforcement in the applicant Member State or the original uniform instrument permitting enforcement in the requested Member State.
(5)The provisions of article 9
(1)and
(2)and article 12 shall, mutatis mutandis, apply to the revised instrument issued by the applicant Member State. 11.
(1)A request by an applicant authority to a requested authority for the issue of precautionary measures shall be made in the standard form provided under the Fourth Schedule.
(2)The request for the issue of precautionary measures shall be accompanied by the document drawn up for permitting precautionary measures in the applicant Member State. Supporting Request for precautionary measures. 8 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 documents to the claim may also be attached to the request. Cap. 12.
(3)The requested authority shall, upon receipt of a request for recovery of a claim under subarticle
(1), treat the claim as a debt arising in Malta, and shall secure the rights of that Member State with respect to that claim by means of one or more of the precautionary acts listed in article 830 of the Code of Organization and Civil Procedure, and the relevant provisions of that Code shall apply.
(4)The requested authority shall accede to the request by the applicant authority under subarticle
(1)where: (
  1. a)a claim or the instrument permitting the enforcement in the applicant Member State is contested at the time when the request is made; or (
  2. b)the claim is not yet the subject of an instrument permitting enforcement in the applicant Member State, however precautionary measures are possible, in similar situations, under the law of the applicant Member State.
(5)The provisions of article 9
(3),
(10)(a)(i) and
(12), article 10 and article 12 shall, mutatis mutandis, apply to this request. Rights of interested party, jurisdiction of the Courts, suspension. 12.
(1)Any person who feels aggrieved by (
  1. a)a claim raised against him by the applicant Member State; (
  2. b)the initial instrument permitting enforcement in the applicant Member State; (
  3. c)the validity of the notification made by a competent authority of the applicant Member State; (
  4. d)the uniform instrument permitting enforcement in the requested Member State; (
  5. e)the enforcement measures taken in the requested Member State; and (
  6. f)the validity of a notification made by a competent authority of the requested Member State, may seek redress before the competent court in terms of subarticles
(2)and
(3).
(2)It shall be the competence of the courts of the applicant Member State to determine claims relating to subarticle
(1)(a) to (d).
(3)It shall be the competence of the courts of the requested Member State to determine claims relating to subarticle
(1)(e) and (f).
(4)When an interested party seeks redress in terms of subarticle
(2), the applicant authority shall inform the requested authority regarding the submission of the proceedings, the extent to which the claim is being contested, and whether the requested authority is to recover the contested claim or part thereof. MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 9
(5)Upon receipt of the information from the applicant authority or from the interested party concerned, the requested authority shall suspend the enforcement procedure in relation to the part of the contested claim, unless it has specifically been requested by the applicant authority to recover the contested claim or part thereof in terms of subarticle
(4): Provided that the recovery of the claim or part thereof is permissible under Maltese law, and the request submitted is justified by the applicant authority: Provided further that if the contestation is decided in favour of the debtor, the applicant authority shall reimburse to the requested authority any sums recovered and any other compensation due according to Maltese law.
(6)Without prejudice to subarticle
(5)and to article 10, the requested authority may, at the request of the applicant authority or when it deems it necessary, take all the necessary precautionary measures in terms of Maltese law, to ensure the recovery of the debt due.
(7)(
  1. a)When a mutual agreement procedure has been initiated by the competent authorities of the applicant Member State or the requested Member State, and the outcome of the procedure may affect the claim in respect of which assistance has been requested, the recovery measures shall be suspended or stopped until that procedure has been terminated. (
  2. b)When the recovery measure has been suspended or stopped in terms of paragraph (a), the requested authority may take precautionary measures to guarantee the recovery. (
  3. c)Without prejudice to paragraph (a), recovery measures shall not be suspended or stopped in case of immediate urgency due to fraud or insolvency. 13.
(1)The requested Member State may refuse to grant assistance to a request submitted by an applicant authority: (
  1. a)in accordance with the provisions of articles 9 to 12, if the recovery of the claim, in relation to the situation of the debtor, would create serious economic or social difficulties in the requested Member State; (
  2. b)in accordance with the provisions of articles 6 to 12, if the request for assistance is in relation to a claim which was due in the applicant Member State five years prior to the date of the initial request: Provided that where the claim or the initial instrument permitting enforcement in the applicant Member State is contested, the prescription period of five years shall commence to run from the date when it is established in the Member State that the claim or the initial instrument permitting enforcement may no longer be contested: Limits to the requested authority’s obligations. 10 [ S.L.460.08 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) Provided further that in the case relating to a postponement of payment or instalment plan granted by the competent authority of the applicant Member State, the prescription period of five years shall commence to run on the termination of the payment period, and provided that ten years have not elapsed since the date when the claim was due in the applicant Member State.
(2)The requested Member State may also refuse to grant assistance to a request submitted by an applicant authority in relation to a claim of under one thousand five hundred euro (€1,500).
(3)Where the requested authority refuses to grant assistance in terms of subarticles
(1)and
(2), it shall inform the applicant authority of the ground of refusal. Prescription. 14.
(1)Prescription shall be regulated by the laws of the applicant Member State.
(2)Any action taken in the recovery of claims by or on behalf of the requested authority in pursuance of a request for assistance, which (
  1. a)leads to the suspension, interruption or prolongation of prescription according to the laws of Malta, shall be binding on the applicant Member State as long as the applicant Member State recognizes similar causes under its laws; (
  2. b)does not lead to the suspension, interruption or prolongation of prescription according to the laws of Malta, but could have had the same effect in the applicant Member State had such action been carried out by the applicant authority in its Member State, shall be deemed to have been taken in the applicant Member State.
(3)The provisions of subarticle
(2)shall be without prejudice to any measure which the authorities of the applicant Member State may take to suspend, interrupt or prolong prescription in accordance with the laws of the applicant Member State.
(4)The applicant authority and requested authority shall inform each other regarding any action taken which could have an e ff e c t o n t h e s u s p e n s i o n , i n t e r r u p t i o n o r p r o l o n g a t i o n o f prescription in relation to claims for which recovery or precautionary measures were requested. Costs. 15.
(1)No costs shall be due between the applicant authority and the requested authority for assistance given in pursuance of this Order.
(2)Without prejudice to the provisions of subarticle
(1): (
  1. a)an agreement may be reached between the applicant authority and the requested authority for the reimbursement of expenses, where the amount of expenses incurred are high, relate to a specific MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) [ S.L.460.08 11 problem, or to organized crime; (
  2. b)the applicant authority shall reimburse costs or losses incurred by the requested authority as a result of action taken by the requested authority in relation to claims which are substantially unfounded or the instrument permitting enforcement and, or precautionary measures issued by the applicant authority is unfounded. 16.
(1)The information which is communicated between the applicant authority and the requested authority in pursuance of this Order shall be subject to official secrecy and enjoy the protection extended to similar information under the laws of Malta if such information is received in Malta. If the said information is transmitted from Malta to another Member State, the information shall be subject to the protection granted in that Member State.
(2)If the information is received in Malta: (
  1. a)it may be invoked or used as evidence by all the authorities in Malta in the same manner as the authorities invoke and use similar information in Malta; (
  2. b)it may be used for the purpose of applying enforcement or precautionary measures with regard to a claim covered by this Order or for the assessment and enforcement of compulsory social security contribution: Provided that the Member State which provided such information may permit the use of the information in Malta beyond the purposes indicated under subarticle
(2), when its legislation so permits under similar purposes.
(3)An applicant or requested authority may transmit information obtained pursuant to this Order to a third Member State, if it considers such information to be useful for the purposes referred to in subarticle
(1). The Member State of origin of the information shall be duly informed and may officially object to the sharing of information within ten days from receipt of such a request.
(4)(
  1. a)The information transmitted between an applicant authority and a requested authority may be accessed by persons accredited by the Security Accreditation Authority of the European Commission for the care, maintenance and development of the CCN Network. (
  2. b)For the purpose of this subarticle, "CCN Network" means the common platform based on the common communication network (CCN) developed by the European Union for all transmissions by electronic means between competent authorities in the area of customs and taxation. Disclosure of information and documentation. 12 [ S.L.460.08 Saving. L.N. 249 of 2004. MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) 17. Any request which was pending prior to the date of the repeal of the Implementation of Directive 76/308/EEC (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and other Measures) Order, 2004 *, including requests made under Directive 2008/55/EC, shall be treated as a request subject to this Order. *revoked by this Order. MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) Substituted by: L.N. 237 of 2025. [ S.L.460.08 FIRST SCHEDULE (article 6
(1)) Request for information 13 Request for Information Reference : MT_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20250724_x(xxx)_RI 0. REQUEST FOR INFORMATION Issue date: 24/07/2025 Based on: Nature of the claim(
  1. s)concerned: 1/8 1. STATE OF THE APPLICANT AUTHORITY A. Applicant authority State: B. Office initiating the request MT - Malta Name: Name: Address: Telephone: Postcode: Reference of the file: Town: Name of the official dealing with the request: Language skills: Telephone: E-mail: Reference of the file: Name of the official dealing with the request: 2/8 2. STATE OF THE REQUESTED AUTHORITY A. Requested authority State: B. Office handling the request Name: Name: Address: Telephone: Postcode: Reference of the file: Town: Name of the official dealing with the request: Language skills: Telephone: E-mail: Reference of the file: Name of the official dealing with the request: 3/8 3. INFORMATION RELATING TO THE REQUEST A similar request is sent to the following competent authority(ies) within the State of the requested authority A similar request is sent to the following competent authority(ies) within the following State(
  2. s)I, applicant authority, ask the requested authority not to inform the person(
  3. s)concerned about this request. I, applicant authority, confirm that the information to be received will be subject to the secrecy provisions defined in the legal basis quoted above. 4/8 4. INFORMATION RELATING TO THE PERSON CONCERNED A. Information is requested with regard to this natural person or other B. Liability: the person concerned is the principal debtor a co-debtor a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable a third party which may become affected by enforcement measures concerning other persons C. Other relevant information concerning the above person Bank account number Car information on Estimated or provisional amount or precise amount of the claim(
  4. s)Other information 5/8 5. INFORMATION REQUESTED Information about the identity of the person concerned (for natural persons: full name, date and place of birth; for others: name and legal status) Information about the address Information about the income and assets for recovery Information about the heirs and/or legal successors Other information 6/8 6. FOLLOW-UP OF THE REQUEST FOR INFORMATION 1. I, requested authority, acknowledge receipt of the request. 2. I, requested authority, invite the applicant authority to complete the request with the following additional information 3. I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 4. I, applicant authority,
  5. a)provide on request the following additional information
  6. b)am not able to provide the requested additional information, because 5. I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed. 6. I, requested authority, do not provide assistance and close the case because
  7. a)I do not have competence for any of the claims to which the request relates.
  8. b)the claim is more than 5 years old.
  9. c)the amount of the claim is below the threshold.
  10. d)I am not able to obtain this information for the purpose of recovering similar national claims.
  11. e)this would disclose a commercial, industrial or professional secret.
  12. f)the disclosure of this information would be liable to prejudice the security or be contrary to the public policy of the State.
  13. g)the applicant authority did not provide all the required additional information.
  14. h)other reason 7. I, applicant authority, ask to be informed about the present status of my request. 8. I, requested authority, cannot provide the information now because
  15. a)I have asked information from other public bodies
  16. b)I have asked information from a third party 7/8
  17. c)I am arranging a personal call
  18. d)other reason 9. The requested information cannot be obtained because
  19. a)person concerned is not known
  20. b)insufficient data for identification of person concerned
  21. c)person concerned has moved away, address unknown
  22. d)the requested information is not available
  23. e)other reason 10. I, requested authority, transmit the following part of the requested information 11. I, requested authority, transmit all (or the final part
  24. of)the requested information
  25. a)identity confirmed
  26. b)address confirmed
  27. c)following data about the person concerned have changed (or are added)
  28. d)financial situation
  29. e)debt disputed
  30. f)debtor deceased on
  31. g)name and address of heirs/will executor
  32. h)other comments
  33. i)I recommend proceeding with recovery procedures
  34. j)I recommend not proceeding with recovery procedures 12. I, applicant authority, withdraw my request for information. 13. Other comments from applicant authority or from requested authority 8/8 14 [ S.L.460.08 Substituted by: L.N. 237 of 2025. MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) SECOND SCHEDULE (article 8
(1)) Request for notification Request for Notification Reference : MT_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20250512_x(xxx)_RN 0. REQUEST FOR NOTIFICATION Issue date: 12/05/2025 Based on: Nature of the claim(
  1. s)concerned: 1 / 10 1. STATE OF THE APPLICANT AUTHORITY A. Applicant authority State: B. Office initiating the request MT - Malta Name: Name: Address: Telephone: Postcode: Reference of the file: Town: Name of the official dealing with the request: Language skills: Telephone: E-mail: Reference of the file: Name of the official dealing with the request: 2 / 10 2. STATE OF THE REQUESTED AUTHORITY A. Requested authority State: B. Office handling the request Name: Name: Address: Telephone: Postcode: Reference of the file: Town: Name of the official dealing with the request: Language skills: Telephone: E-mail: Reference of the file: Name of the official dealing with the request: 3 / 10 3. INFORMATION RELATING TO THE REQUEST A similar request is sent to the following competent authority(ies) within the State of the requested authority: Final date for notification of these documents in order to avoid problems with the limitation period (if necessary): Date before which notification is requested (this date will be mentioned in the Uniform Notification Form communicated to the addressee; see box B of the Uniform Notification Form) Other comments: 4 / 10 4. IDENTIFICATION OF THE ADDRESSEE OF THE NOTIFICATION AND OTHER PERSONS CONCERNED A. This request is made in relation to this natural person or other B. The addressee of the notification is considered to be the principal debtor a co-debtor a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable a third party which may become affected by enforcement measures concerning other persons 5 / 10 5. PURPOSE OF THE NOTIFICATION A. This notification is intended To inform the addressee, about the document(
  2. s)to which this information document is attached. To interrupt the period of limitation with regard to the claim(
  3. s)mentioned in the notified document(s). To confirm to the addressee his/her obligation to pay the amounts mentioned under point D. B. Office responsible with regard to the attached document(
  4. s)Name: Street and number: Details of address: Postcode and town: Country: Telephone: E-mail: Website: Language(
  5. s)in which this office can be contacted: Further information about: (please note that if the directive is selected, both should normally be selected) the notified document(
  6. s)and/or the possibility to contest the obligations can be obtained from the office mentioned here above. the following office 6 / 10 6. DESCRIPTION OF THE NOTIFIED DOCUMENT(S) (this box can be multiplied) A. Reference number Reference number: __/__/____ Date of establishment: B. Nature of the notified document Tax assessment. Payment order. Decision following an administrative appeal. Other administrative document Judgment/order of Other judicial document C. Name of the claim(
  7. s)concerned D. Nature of the claim(
  8. s)concerned E. Amount of the claim(
  9. s)concerned, in EUR Principal amount: __ EUR Administrative penalties and fines: __ EUR Interest up to: __ EUR Costs up to: __ EUR Fees for certificates and similar documents issued in connection with administrative procedures related to the tax/ duty mentioned under point D: __ EUR Total amount for this (these) claim(s): __ EUR F. The total amount of the claim should be paid before within days following the date of this notification. without any further delay. This payment should be made to: 7 / 10 Holder of the bank account: International Bank Account Number (IBAN): Bank Identification Code (BIC): Name of the bank: Reference to be used for the payment: G. The addressee can reply to the document(
  10. s)that is (are) notified. Last day for replying Time period for replying Name and address of the authority to whom a reply can be sent H. Possibility of contesting: The period to contest the claim or the notified document(
  11. s)has already come to its end. Last day for contesting the claim: Time period to contest the claim: The addressee should be informed that the enforcement may start before the end of the contestation period. I. Other information (this will appear in the UNF) 8 / 10 7. FOLLOW-UP OF THE REQUEST FOR NOTIFICATION 1. I, requested authority, acknowledge receipt of the request. 2. I, requested authority, invite the applicant authority to complete the request with the following additional information 3. I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 4. I, applicant authority,
  12. a)provide on request the following additional information
  13. b)am not able to provide the requested additional information, because 5. I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed. 6. I, requested authority, do not provide assistance and close the case because
  14. a)I do not have competence for any of the claims to which the request relates.
  15. b)the claim is more than 5 years old.
  16. c)the amount of the claim is below the threshold.
  17. d)the applicant authority did not provide all the required additional information.
  18. e)other reason: 7. I, applicant authority, ask to be informed about the present status of my request. 8. I, requested authority, certify that the above-mentioned document(
  19. s)(see box 6) has (have) been notified to the natural person/other referred to in box 4, with legal effect according to the national legislation of the State of the requested authority, on that the above-mentioned document(
  20. s)could not be notified to the person concerned for the following reasons 9 / 10 9. I, applicant authority, withdraw my request for notification. 10. Other comments: From applicant authority or from requested authority 10 / 10 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) Substituted by: L.N. 237 of 2025. [ S.L.460.08 THIRD SCHEDULE (article 8
(1)) Uniform Notification Form providing information about notified documents 15 Direct Notification Form Reference : MT_aaaaaaaaaaaa_20240311_DNF This document is used for notification by competent tax authorities of the State mentioned below. It provides information about the accompanying document(
  1. s)hereby notified to you. providing information about notified document(
  2. s)Sending State: MT - Malta Sending Reference: aaaaaaaaaaaa The purpose of this notification, the description of the notified document(s), contact details of the responsible office(
  3. s)and information about your rights and obligations are mentioned below. 1/5 B. PURPOSE OF THE NOTIFICATION This notification is intended To inform the addressee, about the document(
  4. s)to which this information document is attached. To interrupt the period of limitation with regard to the claim(
  5. s)mentioned in the notified document(s). To confirm to the addressee his/her obligation to pay the amounts mentioned under point D. Please note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the recovery of the claim. This may cause extra costs charged to the addressee. You are the addressee of this notification, as you are considered to be the principal debtor a co-debtor a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable a third party which may become affected by enforcement measures concerning other persons 2/5 C. OFFICE(S) RESPONSIBLE FOR THE NOTIFIED DOCUMENT(S) Office responsible with regard to the attached document(
  6. s)Name: Street and number: Details of address: Postcode and town: Country: Telephone: E-mail: Website: Language(
  7. s)in which this office can be contacted: Further information about the notified document(
  8. s)and/or the possibility to contest the obligations can be obtained from the office mentioned here above. the following office 3/5 D. DESCRIPTION OF THE NOTIFIED DOCUMENT(S) Document 1 A. Reference number Reference number: __/__/____ Date of establishment: B. Nature of the notified document Tax assessment. Payment order. Decision following an administrative appeal. Other administrative document Judgment/order of Other judicial document C. Name of the claim(
  9. s)concerned D. Nature of the claim(
  10. s)concerned E. Amount of the claim(
  11. s)concerned, in EUR Principal amount: __ EUR Administrative penalties and fines: __ EUR Interest up to: __ EUR Costs up to: __ EUR Fees for certificates and similar documents issued in connection with administrative procedures related to the tax/ duty concerned: __ EUR Total amount for this (these) claim(s): __ EUR F. The amount mentioned under point E. should be paid before within days following the date of this notification. without any further delay. 4/5 This payment should be made to: Holder of the bank account: International Bank Account Number (IBAN): Bank Identification Code (BIC): Name of the bank: Reference to be used for the payment: G. The addressee can reply to the document(
  12. s)that is (are) notified. Last day for replying Time period for replying Name and address of the authority to whom a reply can be sent H. Possibility of contesting: The period to contest the claim or the notified document(
  13. s)has already come to its end. Last day for contesting the claim: Time period to contest the claim: Please note that the recovery may begin before the end of the contestation period. I. Other information 5/5 16 [ S.L.460.08 Substituted by: L.N. 237 of 2025. MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) FOURTH SCHEDULE (articles 9
(1)and 11
(1)) Request for recovery and, or precautionary measures REQUEST FOR RECOVERY AND/OR PRECAUTIONARY MEASURES Reference : MT_RA_aaaaaaaaaaaa_rrrrrrrrrrrr_20250512_x(xxx)_RR 0. REQUEST FOR RECOVERY AND/OR PRECAUTIONARY MEASURES Issue date (initial date of this request): 12/05/2025 Based on: Nature of the claim(
  1. s)concerned: 1 / 13 1. STATE OF THE APPLICANT AUTHORITY A. Applicant authority State: B. Office initiating the request MT - Malta Name: Name: Address: Telephone: Postcode: Reference of the file: Town: Name of the official dealing with the request: Language skills: Telephone: E-mail: Reference of the file: Name of the official dealing with the request: 2 / 13 2. STATE OF THE REQUESTED AUTHORITY A. Requested authority B. Office handling the request State: Name: Telephone: Reference of the file: Name of the official dealing with the request: Language skills: Name: Address: Postcode: Town: Telephone: E-mail: Reference of the file: Name of the official dealing with the request: 3 / 13 3. INFORMATION RELATING TO THE REQUEST The total amount of all claim(
  2. s)(inclusive of interest, penalties and costs) of this request is less than the threshold , but this request is sent for the following reason: A similar request is sent to the following competent authority(ies) within the State of the requested authority A similar request is sent to the following competent authority(ies) within the following State(
  3. s)The claim(
  4. s)is (are) the subject of an instrument permitting enforcement in the applicant State. The claim(
  5. s)is (are) not yet subject of an instrument permitting enforcement in the applicant State. The claim(
  6. s)is (are) not contested. The claim(
  7. s)may no longer be contested by an administrative appeal/by an appeal to the courts. The claim(
  8. s)is (are) contested but the laws, regulations and administrative practices in force in the State of the applicant authority allow recovery of a contested claim. It is obvious that there are no assets for recovery in the applicant State or that such procedures will not result in the payment in full of the claim, and the applicant authority has specific information indicating that the person concerned has assets in the requested State. Recourse to recovery procedures in the applicant State would give rise to disproportionate difficulty. Please contact me if the following specific situation occurs (by using the free text field at the end of the form) I, applicant authority, will reimburse the sums already transferred if the outcome of the contestation , referred to in Art. 23 of the Regulation implementing Directive 2010/24/EU (or corresponding provision of other agreement)is favourable to the party concerned. Sensitive case 4 / 13 4. PAYMENT INSTRUCTIONS 4.A Please remit the amount of the claim recovered to International Bank Account Number (IBAN): Bank Identification Code (BIC): Name of the bank: Name of the account holder: Address of the account holder: Payment reference to be used at the transfer of the money: 4.B Payment by instalment is acceptable without further consultation. only acceptable after consultation (please use box 7, point 20 for this consultation). not acceptable. 5 / 13 5. INFORMATION ABOUT THE PERSON CONCERNED BY THE REQUEST 5.A Recovery/precautionary measures are requested with regard to this natural person or other Other information concerning this person 5.B Other relevant information concerning this request and/or person 1. The following person(
  9. s)is (are) co-debtor(
  10. s)2. The following person(
  11. s)is (are) holding assets belonging to the person concerned by this request 3. The following person(
  12. s)is (are) having debts towards the person concerned by this request 4. There is (are) (
  13. an)other person(
  14. s)than the person concerned by this request, who is (are) liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures 6 / 13 6. DESCRIPTION OF THE CLAIM(S) 6.A Currency of the State where this document is issued EUR Currency of the State where this document is issued: Currency of the State where recovery actions will be taken: 6.B Claim 1: B. The claim(
  15. s)mentioned below is (are) to be considered as the initial claim(s), subject of an instrument permitting enforcement in the requested State. the revised claim(s), subject of a revised instrument permitting enforcement in the requested State. C. Identification of the claim(
  16. s)1.Reference: 2.Nature of the claim(
  17. s)concerned: 3.Name of the tax/duty concerned: 4.Period or date concerned: Period Date 5.Date of establishment of the claim: 6.Date on which enforcement becomes possible: 7.Last day of the limitation period: (will not be copied into the printed version of the UIPE) 8.Amount of the claim still due: Initially due (optional): Still due: Principal amount Administrative penalties and fines Interest till date before the day the request is sent Costs till date before the day the request is sent Fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned Total amount of this claim: __ EUR __ EUR 9.Date of notification of the initial instrument permitting enforcement in the applicant State (Malta): Date 7 / 13 No date available. 10.Further information concerning the claim:The office responsible of the assessment of the claim Name: Street and number: Details of address: Postcode and town: Country: Telephone: E-mail: Website: Language(
  18. s)in which this office can be contacted: Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from the office indicated here above. the following office responsible for the Uniform Instrument Permitting Enforcement 11.Identification of the persons concerned in the national instrument(
  19. s)permitting enforcement and in the UIPE(s): a. The UIPE should mention the person to whom this request relates (see box 5 A). b. The following other person(
  20. s)should also be mentioned D. Other information with regard to this claim (this will be copied in the UIPE) E. Additional information concerning the claim (this will not be copied in the UIPE) F. The next claim is to be added to the same UIPE accompanying this request. The next claim must be put in another UIPE accompanying the same request. G. Total number of claims: 1 H. Overall total amount of the claim(
  21. s)In the currency of the applicant State: In the currency of the requested State: In EUR: Overall total of principal amount: __ EUR __ __ EUR Overall total of administrative penalties and fines: __ EUR __ __ EUR Overall total of interest till date before the day the request is sent: __ EUR __ __ EUR Overall total of costs till date before the day the request is sent: __ EUR __ __ EUR Overall total of fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned: __ EUR __ __ EUR 8 / 13 Overall total amount of the claim(s): __ EUR __ __ EUR 9 / 13 7. FOLLOW-UP OF THE REQUEST 1. I, requested authority, acknowledge receipt of the request. 2. I, requested authority, invite the applicant authority to complete the request with the following additional information 3. I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 4. I, applicant authority,
  22. a)provide on request the following additional information
  23. b)am not able to provide the requested additional information, because 5. I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed. 6. I, requested authority, do not provide assistance and close the case because
  24. a)I do not have competence for any of the claims to which the request relates.
  25. b)I do not have competence for the following claim(
  26. s)of your request (indicate the letter of the tax/duty concerned)
  27. c)the claim is more than 5 years old.
  28. d)the total amount is less than the threshold foreseen in the applicable legal instrument.
  29. e)the applicant authority did not provide all the required additional information.
  30. f)other reason 7. I, applicant authority, ask to be informed about the present status of my request. 8. I, requested authority, will not take the requested action(s), for the following reasons
  31. a)my national legislation and practice does not allow recovery measures for claims that are contested. 10 / 13
  32. b)my national legislation and practice does not allow precautionary measures for claims that are contested. 9. I, requested authority, have conducted the following procedures for recovery and/or precautionary measures
  33. a)I established contact with the debtor and requested payment on
  34. b)I am negotiating payment by instalment.
  35. c)the following payment by instalment has been agreed
  36. d)I have commenced enforcement procedures on
  37. e)I have commenced precautionary measures on
  38. f)I, requested authority, inform the applicant authority that the measures which I have taken (described under point c and/or d and/or e above) have the following effect on the period of limitation
  39. g)I, requested authority, inform the applicant authority that suspension, interruption or prolongation of the period of limitation is not possible under the laws of the requested State. I ask the applicant State to confirm whether the measures which I have taken (described under point c and/or d and/or e above) have interrupted, suspended or prolonged the time limit for recovery and, if so, what the new time limit is. 10. Procedures are still going on. I, requested authority, will inform applicant authority when changes occur. 11. I, applicant authority, confirm that
  40. a)as a result of the action mentioned under point 9, the time limit has been changed. The new time limit is indicated in box 6 C 7.
  41. b)my national laws do not provide for the suspension, interruption or prolongation of the period of limitation. 12. I, requested authority, inform the applicant authority that
  42. a)the claim has been fully recovered on
  43. b)the claim has been partly recovered on
  44. c)precautionary measures have been taken. 13. I, requested authority, confirm that all or part of the claim could not be recovered/precautionary measures will not be taken, and the case will be closed because
  45. a)the person concerned is not known.
  46. b)the person concerned is known, but moved to
  47. c)the person concerned is known, but moved to an unknown address.
  48. d)the person concerned is deceased on
  49. e)debtor/co-debtor is insolvent.
  50. f)debtor/co-debtor is bankrupt and the claim has been lodged.
  51. g)debtor/co-debtor is bankrupt/no recovery possible.
  52. h)others 11 / 13 14. I, applicant authority, confirm that the case is closed. 15. I, requested authority, inform the applicant authority that I have received notification that an action has been launched contesting the claim or the instrument permitting its enforcement and will suspend enforcement procedures. Further,
  53. a)I have taken precautionary measures to ensure recovery of the claim on
  54. b)I ask the applicant authority to inform me whether I should recover the claim.
  55. c)I inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I am situated do not permit (continued) recovery of the claim as long as it is contested. 16. I, applicant authority, having been informed that an action has been launched contesting the claim or the instrument permitting its enforcement,
  56. a)ask the requested authority to suspend any action which it has undertaken.
  57. b)ask the requested authority to take precautionary measures to ensure recovery of the claim.
  58. c)ask the requested authority to (continue
  59. to)recover the claim. 17. I, requested authority, inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I am situated do not permit the action requested under point 16(b). under point 16(c). 18. I, applicant authority,
  60. a)amend the request for recovery/precautionary measures as mentioned in the revised box 6, in accordance with the decision about the contested claim. because part of the claim was paid directly to the applicant authority. for another reason
  61. b)ask the requested authority to resume enforcement procedures since the contestation was not favourable to the debtor per decision of the body competent in this matter of 19. I, applicant authority, withdraw this request for recovery/precautionary measures because
  62. a)the amount was paid directly to the applicant authority.
  63. b)the time limit for recovery action has elapsed.
  64. c)the claim(
  65. s)has (have) been annulled by a national court or by an administrative body.
  66. d)the instrument permitting enforcement has been annulled.
  67. e)other reason 20. Other comments from applicant authority or 12 / 13 from requested authority 13 / 13 MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RELATING TO TAXES, DUTIES AND OTHER MEASURES) Substituted by: L.N. 237 of 2025. [ S.L.460.08 17 FIFTH SCHEDULE (article 9
(1)) Uniform Instrument Permitting Enforcement in the Requested Member State Uniform Instrument Permitting Enforcement Reference : MT_aaaaaaaaaaaa_20240311_UIPE_1 0. Uniform Instrument Permitting Enforcement Applicant authority state: MT - Malta Applicant authority Reference: aaaaaaaaaaaa The claim(
  1. s)mentioned below is (are) to be considered as the initial claim(s), subject of an instrument permitting enforcement in the requested State. the revised claim(s), subject of a revised instrument permitting enforcement in the requested State. State where this document is issued: Malta Disputes concerning the claim fall exclusively within the competence of the competent bodies of the applicant State (Malta). Any such action must be brought before them in accordance with the procedural and language rules in force in the applicant State (Malta). The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform instrument permitting enforcement in the requested State to claim a prolongation or a re-opening of the time period to contest the claim or the initial instrument permitting enforcement if that has been validly notified. 1/3 1. DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED Currency of the State where this document is issued Currency of the State where this document is issued: EUR Currency of the State where recovery actions will be taken: Exchange rate used: 1 EUR = 1 EUR 1 EUR = __ ### 1 EUR = __ ### 1 ### = __ EUR Claim 1: Identification of the claim 1 1.Reference 2.Nature of the claim(
  2. s)concerned 3.Name of the tax/duty concerned 4.Period or date concerned Period Date 5.Date of establishment of the claim 6.Date on which enforcement becomes possible 7.Amount of the claim still due Initially due (optional): Still due: Still due (converted): Principal amount __ EUR __ EUR 0 ### Administrative penalties and fines __ EUR __ EUR 0 ### Interest till date before the day the request is sent __ EUR __ EUR 0 ### Costs till date before the day the request is sent __ EUR __ EUR 0 ### Fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned __ EUR __ EUR 0 ### 2/3 Total amount of this claim: Initially due (optional): Still due: Still due (converted): 0 EUR 0 EUR 0 ### 8.Date of notification of the initial instrument permitting enforcement in the applicant State (Malta) Date No date available. 9.Further information concerning the claim:The office responsible of the assessment of the claim Name: Street and number: Details of address: Postcode and town: Country: Telephone: E-mail: Website: Language(
  3. s)in which this office can be contacted: 10.Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from the office indicated here above. the following office responsible for the Uniform Instrument Permitting Enforcement Identification of the person(
  4. s)concerned in the national instrument(
  5. s)permitting enforcement: a. The following person is mentioned in the national instrument(
  6. s)permitting enforcement b. The following person(
  7. s)is (are) also mentioned in the national instrument(
  8. s)permitting enforcement Overall total amount of the claim(
  9. s)Overall total amount of the claim(s): In the currency of the applicant State: In the currency of the requested State: In EUR: 0 EUR 0 ### 0 EUR 3/3

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AI explanation based on the official legal text. Indicative, not a substitute for legal advice.