Court Notices published in the Government Gazette 20,125 of 24 January 2019

By means of a decree given by the First Hall Civil Court, on the 19th December, 2018, in the records of the Application in the names Commissioner for Revenue vs Tavarelli Paolo Carlo, Application number 1002/18 RGM, the following publication was ordered for the purpose of service of the respondent Paolo Carlo Tavarelli, in terms of Article 187(3) et sequitur of Cap. 12. 

In the First Hall of the Civil Court

Commissioner for Revenue

vs

Paolo Carlo Tavarelli (ID 153892A)

Application of the Commissioner for Revenue

Respectfully sheweth:

That EU Council Directive No. 2010/24/EU, namely the Mutual Assistance for the Recovery of Claims relating to Taxes, Duties and Other Measures Order of the 16th March, 2010, promotes and regulates collaboration between Member States in respect of recovery of tax or/and duties owed by debtors of one Member State, who are present in another Member State’s territory, and other measures;

That the Directive has been implemented in the Laws of Malta by virtue of the said Order transposed in Legal Notice 153 of 2012, which Order has come into force on the 1st January, 2012, and that permits the Minister responsible for Finance, otherwise the competent authority, to collect the tax owed in the name of other Member States where the debtor is present in Malta;

That in terms of the mentioned Directive, the competent authority of Belgium, or otherwise the applicant authority, has made a claim for recovery to the applicant Commissioner for Revenue, acting on behalf of the Minister responsible for Finance, so that the applicant recovers tax that is owed to the applicant authority;

That the respondent owes tax to the applicant authority of Belgium in the amount of four thousand nine hundred and 6 cents (€4,982.06) as results from the Enforcement Instruments here attached and marked as Doc. A and Doc. B together with interest due in terms of the Income Tax Acts (Cap. 123 and 372 of the Laws of Malta) applicable from the date of notification of this application.

That the respondent has been indicated as being present in Malta and thus the applicant is hereby proceeding to collect the mentioned amount since the same debt is deemed to be owed in Malta in terms of Article 9 of the mentioned Legal Notice;

That the applicant is satisfied that as regards this claim for recovery all the relevant requisites of the Directive have been followed;

That furthermore the respondent has a right to a translation of the attached documents Doc. A and Doc. B in one of the official languages of the European Union or of Malta. In regard to this there is being attached a document with this application and marked Doc. C in order that the respondent be specifically informed that such a request is to be made within seven (7) days from the date of service of Doc. A, Doc. B and Doc. C. 

To that extent and in view of the above, the applicant respectfully requests that in accordance to sub-articles 9(6) and (7) of the mentioned Legal Notice, this Honourable Court in the first instance orders a copy of this application together with the documents hereby attached and marked as Doc. A, Doc. B and Doc. C to be served upon the respondent according to Cap. 12 of the Laws of Malta, and in the second instance to order the registration of the documents hereby attached and marked a Doc. A and Doc. B as official copy, such that said documents constitute executive title.

Document List:

Doc. A ‘Uniform Enforcement Instrument’ transmitted to the requested authority by the applicant authority of Belgium

Doc. B ‘Uniform Enforcement Instrument’ transmitted to the requested authority by the applicant authority of Belgium

Doc. C Document indicating respondent’s right to request a translation for Doc . A

Applicant: Commissioner for Revenue, Inland Revenue Department, Floriana FRN 0170

Respondent: 1143, Pender Gardens, Triq Sant’ Andrija,  St Julian’s STJ 9023

The Sworn Application in the names Commissioner for Revenue vs Tavarelli Paolo Carlo, Application number 1002/18 RGM, has been deferred for hearing to the 19th February, 2019, at 9.15 a.m.

ADV. FRANK PORTELLI, LLD

For the Registrar, Civil Courts and Tribunals