A critical analysis of Maltese VAT legislation in the light of Article 93 of the Treaty of Rome

Abstract

This thesis will contain an overview of the basic concepts of a value added tax and an outline of Maltese VAT legislation. Secondly, the thesis will examine the implications of Article 93 of the Treaty of Rome and the developments that have lead to the adoption of the Sixth Council Directive on the harmonisation of the laws of VAT in Member States and other Directives amending or supplementing the Sixth Directive. Maltese VAT legislation is based on the main principles of EU VAT legislation and incorporates its basic concepts although there are a number of significant departures. The thesis will examine the main similarities and the main differences between the Maltese VAT Act and EU VAT legislation. The thesis will also illustrate the changes that will be required in order to align Maltese VAT law with the EU VAT system in view of Malta's prospective accession to EU membership.