MT · S.L. 406.18
Value Added Tax (Remittance Of Interest (S.L. 406.18)
Sommaire
- Art. 1 Citation and scope.
- Art. 2 Interpretation.
- Art. 3 Effective date.
- Art. 4 Once only remittance.
- Art. 5 No claim for refund.
- Art. 6 Deduction of remitted interest.
- Art. 7 would accrue that the return payment, any Annex. 8. Where of the Value euro (€10) in submitted by Provided that tax, interest paragraphs (b), calculated at 9. The concerning the (a) the (b) the or (c) it 10. No and before the Commissioner. 11. Commissioner scheme where remittance was beyond 30 allow