Cross border operations on the transfer of the commodities between Malta and other EU member states : an evaluation of the simplication procedure

Abstract

The Government of Malta had to ensure that as from I st May 2004, the necessary legislative measures that were required to align the Maltese VAT legislation with the Community VAT acquis, in the area of cross border trading, were implemented. By accepting the acquis, Malta was transformed from a trading partner to a full-fledged Member State. This dissertation is exclusively concerned with the legislative aspects and does not take into account considerations of an economic, political or administrative nature. A review has been made of the VAT Act and the Sixth VAT Directive (which is the basic EU legislative instrument on VAT) within the context set out above.