S.L. 460.8 Art. 3Interpretation. Cap. 460. Cap. 595.

For the purpose of this Order, unless the context otherwise requires: "Act" means the European Union Act;

"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. AND OTHER MEASURES)

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:

(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;

(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;

(c) levies and other duties provided for under the common organization of the market for the sugar sector;

(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 (a) to (c);

(e) fees for certificates and similar documents issued in connection with administrative procedures related to taxes and duties;

(f) interests and costs relating to claims for which mutual assistance has been requested in accordance with paragraphs (a) to (e): Provided that the following shall not amount to taxes, duties and other measures:

(i) social security contributions;

(ii) fees not referred to under paragraphs (d) to (f);

(iii) amounts due which are contractual in character;

(iv) criminal penalties imposed on the basis of a public prosecution or other criminal penalties AND OTHER MEASURES) [

not covered by paragraph (a).