S.L. 406.10 Art. 1Citation and applicability.

(1) The title of these regulations is the Refund of Value

Added Tax to taxable persons not established in Malta but established in another Member State Regulations.

(2) These regulations shall apply to refund applications submitted after 31st December 2009.

(3) These regulations shall bring into force the provisions of Council Directive 2008/9/EC of 12th February 2008.