S.L. 123.191 Art. 3Interpretation.

(1) In these regulations, unless the context requires otherwise:

"affected person" means any person, including an individual, that is a resident of a Member State for tax purposes, and whose taxation is directly affected by a question in dispute;

"Commission" means the Commission of the European Union;

"Commissioner" means that it also includes his authorised representative;

"competent authority" in respect of Malta means the Commissioner and in respect of any other Member State it means the authority of that Member State which has been designated as such by that Member State concerned;

"competent court" in respect of Malta means the Civil Court, First Hall and in respect of any other Member State it means the court, tribunal or other body of a Member State which has been designated as such by that Member State MECHANISMS DIRECTIVE IMPLEMENTATION concerned;

"double taxation" means the imposition by two or more Member States of taxes covered by an agreement or convention referred to in regulation 2(2) in respect of the same taxable income or capital when it gives rise to either:

(a) the imposition of an additional tax charge;

(b) an increase in tax liabilities; or

(c) the cancellation or reduction of losses that could be used to offset taxable profits;

"Member State" means a member of the European Union;

"Member State concerned" means a Member State involved in the question in dispute;

"other Member State" means a Member State other than Malta;

"question in dispute" means the matter giving rise to a dispute referred to in regulation 2(2).

(2) Any term not defined in these regulations shall, unless the context requires otherwise, have the meaning that it has at that time under the relevant agreement or convention referred to in regulation 2(2) that applies on the date of receipt of the first notification of the action that resulted in, or that will result in, a question in dispute. In the absence of a definition under such agreement or convention, an undefined term shall have the meaning that it had at that time under the law of the Member State concerned for the purposes of the taxes to which the said agreement or convention applies, any meaning under the applicable tax laws of that Member State prevailing over a meaning given to the term under other laws of that Member State.