ddrg/super_eurlex huggingface dataset:
B 1421
L.N. 219 of 2020
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amen dment of Second Schedule) 
Regulations, 2020
IN EXERCISE of the powers conferred by article 75 of the Value
Added Tax Act, the Minister for Finance and Financial Services,  has
made the following regulations:-
Citation, scope 
and commencement.
Cap. 406.1. (1) The title of these regulations is Value Added Tax Act
(Amendment of Second Schedule)  Regulations, 2020 and these
regulations shall be read and construed as one with the Second
Schedule to the Value Added Tax Act, which Second Schedule is
hereinafter in these regulati ons referred to as "the Second Sch edule".
(2) These regulations shall bring into force the provisions of
Article 2 of Council Directive (EU) 2017/2455 of the 5th December
2017 amending Directive 2006/112/ EC and Directive 2009/132/EC a s
regards certain value added ta x obligations for supplies of ser vices and
distance sales of goods and the pr ovisions of Council Directive (EU)
2019/1995 of 21st November 2019 amending Directive 2006/112/EC
as regards provisions relating to distance sales of goods and certain
domestic supplies of goods.
(3) These regulations shall com e into force on such date or date s
as the Minister for Finance and Financial Services, may by noti ce in the
Gazette, establish.
Adds new item 
to the Second 
Schedule.2. Immediately after item 12 of the Second Schedule, there
shall be added the following new item:
"Facilitation of supplies of goods through an electronic
interface
12A. (1) Where a taxable person facilitates, through the
use of an electronic interface such as a marketplace, platform,
portal or similar means, distan ce sales of goods imported from
third territories or third countries in consignments of an intr insic
value not exceeding one-hundred  and fifty euro (€150), that
taxable person shall be deemed t o have received and supplied
those goods himself.
(2) Where a taxable person facilitates, through the use of
Verżjoni Elettronika
B 1422
an electronic interface such as a marketplace, platform, portal  or
similar means, the supply of goods within the Community by a
taxable person not established within the Community to a non-taxable person, the taxable pers on who facilitates the supply
shall be deemed to have received and supplied those goodshimself.".
_________________________________________________________________________________________________________________________
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B 774
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L.N. 140 of 2022
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amendment of Second Schedule) 
Regulations, 2022
IN EXERCISE of the powers conferred by article 75 of the Value
Added Tax Act, the Minister responsible for finance has made th e
following regulations:-
Citation, scope 
and commencement.
Cap. 406. 1. (1) The title of these regulat ions is the Value Added Tax
Act (Amendment of Second Schedule) Regulations, 2022 and these
regulations shall be read and con strued as one with the Second Schedule
to the Value Added Tax Act, hereinafter in these regulations re ferred to
as "the Second Schedule".
(2) The scope of these regulations is to transpose article 1(1) of
Council Directive (EU) 2019/2235 of 16 December 2019 amendingDirective 2006/112/EC on the common system of value added tax and
Directive 2008/118/EC concerning the general arrangements for excise
duty as regards defence efforts within the Union framework.
(3) These regulations shall come into force on the 1
st July 2022.
Amends the 
Second Schedule.2. Immediately after paragraph (c) of item 18(1) of the
Second Schedule, there shall be added the following new paragraph:
"(d) The application by the armed forces of a Member
State taking part in a defence effort carried out for the
implementation of a European Union activity under the common
security and defence policy, for t heir use or for the use of th e
civilian staff accompanying them, of goods which they have notpurchased subject to the general rules governing taxation on th e
domestic market of an EU Member State shall be treated as an
intra-Community acquisition of goods for consideration, where
the importation of those goods would not be eligible for the
exemption provided for in paragraph (b) of item 9 of Part Four ofthe Fifth Schedule.". 
VERŻJONI ELETTRONIKA
B 3536
L.N. 420 of 2021
SUPPLIES AND SERVICES ACT
(CAP. 117)
Simplifying Terms and Conditions of Transfers of Defence-Relate d 
Products (Amendment No. 2) Regulations, 2021
IN EXERCISE of the powers conferred by article 3 of the
Supplies and Services Act, the  Minister for the Economy and Industry,
in concurrence with the Minister for Home Affairs, National Sec urity
and Law Enforcement, has made the following regulations:-
Citation.
S.L. 117. 32.1. The title of these regulations is the Simplifying T erms and
Conditions of Transfers of Defen ce-Related Products (Amendment
No. 2) Regulations, 2021 and these regulations shall be read an d
construed as one with the Simp lifying Terms and Conditions of
Transfers of Defence-Related Products Regulations, hereinafter
referred to as "the principal regulations".
Amends 
regulation 2 of the principal 
regulations.2. In paragraph (h) of regulation 2 of the principal regulations,
the words "defence-related products." shall be substituted by t he words
"defence-related products;" and immediately thereafter there sh all be
added the following new paragraph:
  "(i) Commission Delegated Directive (EU) 2021/1047 of
5 March 2021 amending Directive 2009/43/EC of the European
Parliament and of the Council as regards the updating of the li st
of defence-related products in line with the updated Common
Military List of the Eur opean Union of 17 February 2020.".
Substitutes the 
Schedule to the principal 
regulations.3. The Schedule to the principal regulations shall be
substituted by the following new Schedule:
"SCHEDULE
LIST OF DEFENCE-RELATED PRODUCTS
The Annex of Commission Directive (EU) 2021/1047 shall be
applicable in its entirety as the Schedule to these regulations." .
_________________________________________________________________________________________________________________________
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B 335
Suppliment tal-Gazzetta tal-Gvern ta’ Malta Nru. 20,779, 4 ta’ Frar , 2022
Taqsima  B
____________________________________________________________________B 335
L.N. 53 of 2022
PRODUCT SAFETY ACT
(CAP. 427)
Conformity Assessment of Marine Equipment (Amendment) 
Regulations, 2022
IN EXERCISE of the powers conferred by articles 38 and
39 of the Product Safety Act, the Minister for Tourism and Consumer
Protection, on the advice of the Director General (Technical
Regulations), has made the following regulations:-
Citation, scope 
and 
commencement.
S.L. 427.60.1. (1) The title of these regul ations is the Conformity
Assessment of Marine Equipment (Amendment) Regulations, 2022,
and these regulations shall be read and construed as one with t he
Conformity Assessment of Marine Equipment Regulations, hereinafter
referred to as "the principal regulations".
(2) These regulations transpose Commission Delegated
Directive (EU) 2021/1206 of 30 April 2021 amending Annex III to
Directive 2014/90/EU of the European Parliament and of the Coun cil
on marine equipment as regards the applicable standard forlaboratories used by conformity assessment bodies for marineequipment. 
(3) These regulations shall be deemed to have come into force
on 31 January 2022.
Amends 
Schedule III of 
the principal 
regulations . 2. In point 19 of Schedule III to the principal regulations, for
the words "EN ISO/IEC 17025:2005", there shall be substituted the
words "EN ISO/IEC 17025:2017". 
VERŻJONI ELETTRONIKA
B 336
________________________________________________________________________________________________________________________
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B 933
B 933
L.N. 135 of 2019
MUTUAL RECOGNITION OF QUALIFICATIONS ACT
(CAP. 451)
Recognition of Professional Qualifications
(Amendment) Regulations, 2019
IN EXERCISE of the powers conferred by article 8 of the
Mutual Recognition of Qualifications Act, the Minister for Educ ation
and Employment has made the following regulations:-
Citation.
S.L. 451.031. The title of these regulations is the Recognition of
Professional Qualifications (Amendment) Regulations, 2019, and
these regulations shall be read and construed as one with the
Recognition of Professional Qualifications Regulations, hereina fter
referred to as "the principal regulations".
Amends 
regulation 7 of the principal 
regulations.2. In sub-regulation (2) of regulation 7 of the principal
regulations, for the words "referred to in regulation 4(1)" there shall
be substituted the words "referred to in sub-regulation (1)".
Amends 
regulation 8 of 
the principal regulations.3. Regulation 8 of the principal regulations shall be amended
as follows:
(a) in sub-paragraph (ii) of paragraph (a) thereof, for the
words "referred to in regulation 9(4)" there shall be substitut ed
the words "referred to in regulation 9(2)"; and
(b) immediately after the words "for the benefit of
insured persons." in paragraph (b) thereof, there shall be adde d
the words "The service provider shall inform in advance or, in
an urgent case, afterwards, the public social security body of the
services which he has provided.".
Amends 
regulation 9 of the principal 
regulations.4. In paragraph (a) of sub-regulation (4) of regulation 9 of the
principal regulations, for the words "which do not benefit from
automatic recognition under Part III, Section III," there shall besubstituted the words "which do not benefit from automatic
recognition under Part III, Section II and Section III,".
Amends 
regulation 13 of 
the principal 
regulations.5. In regulation 13 of the principal regulations, for the words
"For the purpose of regulations 12 and 16," there shall be subs tituted
the words "For the purpose of regulations 15 and 16,".
VERŻJONI ELETTRONIKA
B 934
_________________________________________________________________________________________________________________________
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Amends 
regulation 16 of 
the principal regulations.6. In sub-regulation (2) of regulation 16 of the principal
regulations, for the words "derogation may be sought in advance,
providing sufficient justificati on." there shall be substituted  the words
"it shall inform the other Member States and the Commission inadvance and provide sufficient justification.". 
VERŻJONI ELETTRONIKA
B 346
L.N. 54 of 2021
PERITI ACT 
(CAP.390)
Mutual Recognition of Qualifications of P eriti (Amendment) 
Regulations, 2021
IN EXERCISE of the powers conf erred by article 20(c) of the
Periti Act, the Minister for Tra nsport, Infrastructure and Capi tal
Projects has made the following regulations:-
Citation.
S.L. 390. 05.1. The title of these regulations is the Mutual Recognition of
Qualifications of Periti (Amendment) Regulations, 2021 and thes e
regulations shall be read and c onstrued as one with the Mutual
Recognition of Qualifications of Periti Regulations, hereinafte r
referred to as the "principal regulations".
Amends 
regulation 9A of the principal 
regulations.2. Sub-regulation (2) of regulation 9A of the principal
regulations shall be amended as follows:
(a) in paragraph (f) thereof, the words "before 25 June
1991." shall be substituted by the words "before 25 June 1991;" ;
and 
(b) immediately after paragraph (f) thereof there shall be
added the followi ng new paragraph:
"(g) the authorities of Croatia in the case of
education or training in Yugoslavia before 8 October
1991.".
_________________________________________________________________________________________________________________________
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VERŻJONI ELETTRONIKA
A 437
I assent.
(L.S.) GEORGE VELLA
President
9th December, 2022
ACT No. XVIII of 2022
AN ACT to amend the Health Care Professions Act, Cap. 464.
Short title.
Cap. 464.1. The short title of this Act is the Health Care Professions
(Amendment) Act, 2022, and this Act shall be read and construed as
one with the Health Care Profess ions Act, hereinafter referred to as
"the principal Act".
Amendment of 
article 12 of the 
principal Act. 2. Immediately after sub-article ( 5) of article 12 of the princip al
Act, there shall be added the following new sub-articles: 
"(6) For the purposes of this Act, the professional
activities of dental surgeon ar e those defined under the preced ing
sub-article and pursued under th e professional qualifications
listed in Part IIa of the Second Schedule.
(7) The profession of dental  practitioner shall be based
on dental training referred to  in sub-article (1) and shall
constitute a specific profession which is distinct from other
general or specialized medical professions. The pursuit of the
activities of a dental practitioner require s the possession of
VERŻJONI ELETTRONIKA
A 438
evidence of formal qualifications referred to in Part I1a of th e
S e c o n d  S c h e d u l e .  H o l d e r s  o f  s u c h  e v i d e n c e  o f  f o r m a l
qualifications shall be treated in the same way as those to who m
article 42A or the Sixth Schedule apply.".
Amendment of 
article 42 of the 
principal Act. 3. Paragraph (d) of sub-article (6) of article 42 of the principal
Act shall be substitu ted by the following:
"(d) In the case of regulated professions which do not
benefit from an automatic recognition of qualifications, the
relevant Council may verify the professional qua lifications of the
service provider prior to the first provision of services. Suchprior verification may be possible only where the purpose of thesaid verification is to avoid s e r i o u s  d a m a g e  t o  t h e  h e a l t h  o r
safety of the service recipient due to a lack of professionalqualification of the service provider and where this does not g o
beyond what is necessary for that purpose.".
Amendment of 
article 42A of 
the principal Act. 4. In paragraph (a) of sub-artic le (3) of article 42A of the
principal Act the words "sub-art icle (1)" shall be substituted by the
words "sub-article (2)".
Passed by the House of Represent atives at Sitting No. 66 of the  5th
December, 2022.
ANĠLU FARRUGIA
Speaker
RAYMOND SCICLUNA
Clerk of the House of Representatives
VERŻJONI ELETTRONIKA
VERŻJONI ELETTRONIKA
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VERŻJONI ELETTRONIKA
B 416
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L.N. 29 of 2020
INCOME TAX ACT
(CAP. 123)
European Union Anti-Tax Avoidance Directives Implementation 
(Amendment) Regulations, 2020
IN EXERCISE of the powers conf erred by articles 52B and 96 of
the Income Tax Act, the Minister for Finance and Financial Services,
has made the following regulations:-
Citation and 
commencement.
S.L. 123.187.1. (1) The title of these regulations is European Union Anti-
Tax Avoidance Directives Implementation (Amendment) Regulations ,
2020 and they shall be read and construed as one with the Europ ean
Union Anti-Tax Avoidance Directiv es Implementation Regulations,
hereinafter referred to as "the principal regulations". 
(2) These regulations shall be deemed to have come into force
on 1 January 2020.
Amends 
regulation 10 of 
the principal 
regulations.2. In sub-regulation (1) of regulation 10 of the principal
regulations, the words "Where one (1) or more associated" shall be
substituted by the words "As from 1 January 2022, where one (1) or
more associated".
VERŻJONI ELETTRONIKA
B 1554
L.N. 210 of 2021
TRAFFIC REGULATION ORDINANCE
(CAP. 65)
AUTHORITY FOR TRANSPORT IN MALTA ACT 
(CAP. 499)
Motor Vehicles (Driving Licences ) (Amendment) Regulations, 2021
IN EXERCISE of the powers conferred by article 54 of the
Traffic Regulation Ordinance a nd by article 43 of the Authority  f o r
Transport in Malta Act, the Minister for Transport, Infrastruct ure and
Capital Projects, after consultation with the Authority for Tra nsport in
Malta, has made the following regulations:-
Citation.
S.L. 65.18.1. The title of these regulations is Motor Vehicles (Driving
Licences) (Amendment) Regulations, 2021 and these regulations s hall
be read and construed as one with the Motor Vehicles (Driving
Licences) Regulations, hereinafter referred to as "the principa l
regulations".
Adds new 
regulation 32A 
to the principal 
regulations.2. Immediately after regulation 32 of the principal
regulations, there shall be adde d the following new regulation:
"Exchange of
information of 
enforcement 
purposes.32A.  For enforcement purposes, the Authority
shall exchange information on CPCs issued or
withdrawn with any other  m e m b e r s  o f  t h e  M e m b e r
States:
Provided that, processing of personal data
obtained by the Authority from a national contact pointin another Member State or personal data obtained by acompetent authority in another Member State from the
Authority through automated searches shall be carried
out solely for the purpose of verifying compliance with
the Directive, in particular with regard to the training
requirements laid down in the Directive.".
_________________________________________________________________________________________________________________________
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B 1444
L.N. 223 of 2020
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amendm ent of Sixth Schedule) 
Regulations, 2020
IN EXERCISE of the powers conf erred by article 75 of the Value
Added Tax Act, the Minister for Finance and Financial Services,  has
made the following regulations:-
Citation, scope 
and commencement.
Cap. 406.1. (1) The title of these regulations is Value Added Tax Act
(Amendment of Sixth Schedule) Regulations, 2020 and these
regulations shall be read and construed as one with the Sixth Scheduleto the Value Added Tax Act, which  Sixth Schedule is hereinafter  i n
these regulations referred to as "the Sixth Schedule".
(2) These regulations shall bring into force the provisions of
Article 2 of Council Directive (EU) 2017/2455 of the 5
th December
2017 amending Directive 2006/112/ EC and Directive 2009/132/EC a s
regards certain value added tax obligations for supplies of services anddistance sales of goods and the provisions of Council Directive  (EU)
2019/1995 of 21
st November 2019 amending Directive 2006/112/EC
as regards provisions relating to distance sales of goods and c ertain
domestic supplies of goods.
(3) These regulations shall come into force on such date or dat es
as the Minister for Finance and Financial Services, may by noti ce in the
Gazette, establish.
Deletes Part 
Three of the 
Sixth Schedule.2. Part Three of the Sixth Schedule, shall be deleted.
_________________________________________________________________________________________________________________________
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B 11
B 11
L.N. 5 of 2021
V ALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Eighth Schedule) (Amendment) 
Regulations, 2021
IN EXERCISE of the powers conferred by article 75 of the Value
Added Tax Act, the Minister for Finance and Employment has made
the following regulations:-
Citation and 
scope
Cap. 406.1. (1) The title of these regulations is the Value Added Tax
Act (Eighth Schedule) (Amendment) Regulations, 2021 and these
regulations shall be read and construed as one with the Eighth
Schedule to the Value Added Tax Act, hereinafter referred to as the
"Eighth Schedule".
(2) These regulations bring into  force the provisions of Council
Directive (EU)2020/2020 if the 7th December 2020 amending
Directive 2006/112/EC as regards temporary measures in relation  to
value added tax applicable to COVID-19 vaccines and in vitro
diagnostic medical devices in response to the COVID-19 pandemic .
Amends the 
Eighth 
Schedule.2. The Eighth Schedule shall be amended as follows:
(a) in paragraph (i) of item 4 thereof, the words "diving
equipment." shall be substituted by the words "diving
equipment;" and immediately thereafter there shall be added thefollowing new paragraph:
"(j) until the 31 December 2022, 9027.80.80 and
3821.00 where the goods under these sub-headings consist
of COVID-19 in vitro  diagnostic medical devices."; and
(b) immediately after item 4 thereof there shall be added
the following new item:
"4A. Services closely linked to COVID-19 in vitro  diagnostic
devices:
VERŻJONI ELETTRONIKA
B 12
_________________________________________________________________________________________________________________________
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".Until the 31 December
2022, services closely linked to
goods under sub-headings 3822;
3002.15; 9027.80.80 and
3821.00 where the goods underthese sub-headings consist of
COVID-19 in vitro  diagnostic
devices.5%
VERŻJONI ELETTRONIKA