Mutual Assistance in Recovery of Taxes

The Council Directive 2010/24/EU establishes a cross-border enforcement mechanism allowing Member States to rely on each other’s authorities and enforcement tools to recover public debts. This streamlines collection, avoids duplication, and ensures debts are enforced even if debtors are not residing in their taxable jurisdiction. Moreover, this Mutual Assistance in Recovery of Taxes holds a wide scope, as it covers claims related to VAT, income tax, customs, excise duties and other similar public-law claims. 

Malta has implemented an Order for ‘Mutual Assistance for the Recovery of Claims relating to Taxes, Duties and other Measures’ through L.N. No. 153 of 2012. This replaces ‘The Implementation of Directive 76/308/EEC (Mutual Assistance for the Recovery of Claims relating to Certain Levies, Duties, Taxes and other Measures) Order’ which had become effective in 2004.