Article 10 to Article 11 Registration – guidelines

Guidelines on the rectification of VAT Registration from Article 10 to Article 11 have been published by the Office of the CfR. The guidelines set out the criteria applicable to the change in registration form article 10 to article 11 prior to the lapse of 6 months,...

CFE Tax Top 5 (22 February 2021)

This week's edition of the CFE Tax Top 5 looks at the following: EU Council Updates EU Tax Blacklist Detailed Implementing Regulation for EU e-Commerce Directive Published EU Commission February Infringement Package Evaluation from TOMS public consultation Final Reminder: CFE European Register Webinar on the Tax...

TOMS consultation results published

The European Commission has published the outcome from the Public Consultation held last year on the VAT Travel Agents Scheme. This can be viewed here.   source: ec.europa.eu      ...

EU list of non-cooperative jurisdiction updated

On 22 February 2021 the Council today adopted a revised EU list of non-cooperative jurisdictions for tax purposes. Dominica was added to the list (Annex I of the conclusions) and Barbados was removed.     source: consilium.europa.eu...

AGM of the Malta Institute of Taxation

The Annual General Meeting of the Malta Institute of Taxation will be held online on Friday 26th February 2021 at 5.30pm. Prior to the call to order of the AGM the Institute shall be presenting the MIT Guide to Completing a VAT Return, which will be...

Fiscal Unit guidelines updated

The Guidelines in relation to the Consolidated Group (Income Tax) Rules have been updated. The revised guidelines can be accessed at this link   Source: cfr.gov.mt...

Capital allowances – car parks

A guidance note on capital allowances in respect of car parks has been published by the Office of the CfR. The note clarifies the definition of “industrial building or structure” in article 2 of the Income Tax Act and provides that once a car park falls...

})(jQuery)