Rechtsbibliotheek en dossieranalyse · Oostenrijk · België · Europese Unie
LAWxPERT Aanmelden Gratis account

S.L. 406.8 · Value Added Tax (Collection Of (S.L. 406.8)

S.L. 406.8 Art. 2Interpretation. Cap. 203.

Van krachtOfficiële tekst

In these regulations, unless the context otherwise requires: "agent" means a cargo clearance and forwarding agent as defined in article 2 of the Cargo Clearance and Transport Act; "arrivals" refer to the entry of goods into Malta from another Member State of the European Community; "community goods" means goods:

(i) entirely obtained in the customs territory of the Community, without the addition of goods from non-member countries or from territories which are not part of the customs territory of the Community;

(ii) deriving from countries or territories not forming part of the customs territory of the Community which have been released for free circulation in a Member State;

(iii) obtained in the customs territory of the Community either from the goods referred to exclusively in paragraph (ii) hereof or from the goods referred to in paragraphs (i) and (ii); "dispatch" refers to the shipment of goods from Malta to a destination in a Member State of the European Community; "goods" means both Community and non-Community goods;

"non-Community goods" means goods other than those defined as "Community goods". Without prejudice to agreements concluded by the European Community with non-member countries for the implementation of the Community transit arrangements, goods which, while fulfilling the conditions for being considered as "Community goods" are reintroduced into the customs territory of the Community after export therefrom are also considered as non-Community goods;

"trading of goods between Member States" means any movement of goods from one Member State to another.