12003TN11/07

7. TAXATION

31977 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by:

- 32002 L 0038: Council Directive 2002/38/EC of 7.5.2002 (OJ L 128, 15.5.2002, p. 41).

1. By way of derogation from Article 12(3)(a) of Directive 77/388/EEC, Malta may maintain an exemption with refund of tax paid at the preceding stage on the supply of foodstuffs for human consumption and pharmaceuticals until 1 January 2010.

2. For the purposes of applying Article 28(3)(b) of Directive 77/388/EEC, Malta may maintain the following exemptions:

(a) from value added tax on inland passenger transport, international passenger transport and domestic inter-island sea passenger transport, referred to in point 17 of Annex F to the Directive, until the condition set out in Article 28(4) of the Directive is fulfilled or for as long as the same exemption is applied by any of the present Member States, whichever is the earlier,

(b) from value added tax without credit for input VAT on the supply of water by public authorities, referred to in point 12 of Annex F to the Directive, until the condition set out in Article 28(4) of the Directive is fulfilled or for as long as the same exemption is applied by any of the present Member States, whichever is the earlier,

(c) from value added tax without credit for input VAT on the supply of buildings and building land, referred to in point 16 of Annex F to the Directive, until the condition set out in Article 28(4) of the Directive is fulfilled or for as long as the same exemption is applied by any of the present Member States, whichever is the earlier.

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