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Maltese Laws |
A 650
I assent.
(L.S.) EDWARD FENECH ADAMI
President
13th August, 2004
ACT No. XII of 2004
An Act to make provision for the imposition of an eco- contribution on products which result in waste and to provide for matters ancillary or incidental thereto
BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:-
Short title and commencement.
2004.
(2) This Act shall come into force on such date as the Minister, in concurrence with the Minister responsible for finance, may by notice in the Gazette appoint and different dates may be so appointed for different provisions or different purposes of this Act.
Interpretation.
“Competent Authority” means the authority designated by the Minister under Article 10 of this Act;
“eco-contribution” or “contribution” means the contribution chargeable under Article 3 of this Act;
“the Minister” means the Minister responsible for waste management and includes, to the extent of the authority given,
any person authorised in that behalf for any purpose of this
Act;
“placed on the market” means when a product is transferred from the manufacturing stage with the intention of distribution on
the market in Malta, or when a product is brought into Malta with the intention of distribution on the market;
“producer” means a person who, for the purpose of trade or otherwise in the course of business, manufactures or brings into Malta
products on which the eco-contribution shall be payable in terms of this Act;
“products” means products which result in waste and on which an eco-contribution is chargeable;
“recovery of waste” means the re-use, recycling or reclamation of waste or any other process aiming to extract secondary raw materials
or energy from such waste;
“Schedule” means a schedule to this Act;
“waste” means any thing, substance, product or object, in whatever form, whether hazardous or otherwise, which is discarded or
intended to be discarded or is required to be kept in order to be discarded and includes such other thing, substance or object as
the Minister may prescribe.
(2) The First Schedule shall be published in the English language only>
Provided that the Minister may, from time to time, order the publication of the said First Schedule in the Maltese language and in
any such case, if there is any conflict between the Maltese and English texts of the said First Schedule, the English text shall
prevail.
A 651
Imposition of eco- contribution.
A 652
Time when contribution shall fall due.
Recovery of waste.
Savings.
Liability for payment of eco- contribution.
Time of payment of eco- contribution.
Registration and reporting procedure.
Provided that where products are placed under a customs procedure on entry into Malta, placing on the market shall be deemed to take
place when they leave the customs procedure.
(2) The conditions on which the contribution shall be chargeable and the rate of the contributions to be adopted shall be those
in force on the date on which the products are placed on the market.
12 and 13, be granted a credit of the contribution paid thereon, or part thereof, against eco-contributions which may fall due in future.
(2) Where two or more persons are liable for the payment of the contribution, their liability under the Act shall be joint and several.
Provided that the Minister may by regulations prescribe in respect of such class or classes of producers as may be specified in those regulations, a period of time longer or shorter than a quarter for the payment in arrears of the eco-contribution and for the submission of the relative return.
Provided that the Minister shall have the power at any time to terminate such nomination by order in the Gazette:
Provided further that the Minister may in the regulations provide that a person or authority other than the competent authority shall
be responsible for the performance of certain functions specified in the regulations.
(a) the products on which an eco-contribution should be charged and the applicable rate of contribution;
(b) the issue of any regulations under this Act; and
(c) any matter as may be necessary for the better carrying out of the provisions of this Act or of any regulations made thereunder.
(a) exempt any producer from the payment of the eco- contribution, in whole or in part, which would otherwise have been payable
on products produced by him, or
A 653
Nomination of competent authority.
Functions of the competent authority.
Power to exempt payment of eco- contribution.
A 654
Power to make regulations.
(b) grant any producer a credit of the contribution paid on such products, in whole or in part, against eco-contributions which
may fall due in future,
if the producer provides or participates in a scheme, approved as provided in the regulations, for the recovery of waste from those
products.
(2) The Minister, shall, by not later than the second week of each month publish in the Gazette a list of the exemptions which
may have been allowed in terms of subarticle (1) of this article.
(a) the time or times within which, the place where, and the manner in which, the contribution due under this Act is to be paid;
(b) the circumstances under which products not fit for consumption or which are unmarketable are destroyed with or without payment
of the eco-contribution, or with or without a refund of the contribution paid;
(c) amend or revoke, in whole or in part, any Schedule issued under this Act;
(d) to provide for any powers which may be required in order to enforce the provisions of this Act and the regulations thereunder;
(e) the giving of a guarantee or other form of security by producers in order to ensure the payment of the eco-contribution due
in terms of this Act, and the manner in which such guarantee or other security may be enforced;
(f) for the procedure for producers to be exempted from the payment of the eco-contribution as provided in article 12;
(g) providing for schemes which encourage persons other than producers to undertake the recovery of waste from products in agreement
with producers; and
(h) anything that may be prescribed in accordance with the provisions of this Act.
(a) infringes any provision of this Act or of regulations made thereunder;
(b) fails to comply with any request or decision given by the Authority under this Act or the regulations made thereunder:
Provided that in all cases where the Authority imposes an administrative penalty in respect of anything done or omitted to be done
by any person and such act or omission constitutes a criminal offence, no proceedings may be taken or continued against the said
person in respect of such criminal offence.
(2) An administrative penalty imposed under subarticle (1) of this article shall not, unless provided otherwise by or under this
Act exceed five thousand liri for each infringement or failure to comply and one hundred liri for each day of infringement or non-
compliance, as the case may be.
(3) In determining the amount of an administrative penalty, regard shall be had, in particular, to the nature and extent of the
infringement and its duration.
(4) The Minister may, by regulations made under this Act establish administrative penalties that may be imposed by the Authority
for breaches of the said regulations>
Provided that the amount of the penalties that may be so prescribed shall not exceed the maximum amounts prescribed under subarticle
(2) of this article.
(5) Notwithstanding the provisions of any law, no precautionary warrant or order shall be issued by any court restraining the Authority
from the exercise of any of the powers conferred upon it by or under this article.
A 655
Administrative infringements
Administrative infringements by bodies corporate.
A 656
Criminal proceedings.
Prescription for offences and administrative infringements.
Imposition of administrative penalty.
Reasonable excuse.
such capacity, both that person and the body corporate shall be liable for the said infringement.
16. (1) Any person who contravenes or fails to comply with any of the provisions of this Act or of regulations made thereunder shall
be guilty of an offence, and shall be liable, on conviction, to a fine (multa) not exceeding ten thousand liri or an amount equal to three times the amount of the eco-contribution payable on the products
in respect of which the offence is committed, whichever shall be higher.
(2) Article 21 of the Criminal Code and the provisions of the Probation Act shall not apply to any conviction under this Act.
(2) The notice referred to in subarticle (1) of this article shall, without prejudice to the right of appeal under article 20 of
this Act, upon the service of a copy thereof by judicial act on the person indicated in the notice, constitute an executive title
for all effects and for the purposes of Title VII of Part I of Book Second of the Code of Organization and Civil Procedure.
(3) Notwithstanding the provisions of subarticle (2) of article 256 of the Code of Organization and Civil Procedure, the executive
title referred to in subarticle (2) of this article shall not be enforceable before the lapse of thirty days from the service of
the judicial act therein referred to>
Provided that where an appeal against an administrative penalty in accordance with article 20 of this Act has been filed, the provisions
of article 20 shall apply.
Provided that:
(a) an insufficiency of funds to pay an eco-contribution due; or
(b) when reliance is placed on any other person to perform any task, the fact of that reliance or any dilatoriness or inaccuracies
on the part of the person relied upon,
shall not constitute a reasonable excuse for the purposes of this article.
(2) A person who is notified with a judicial act referred to in subarticle (2) of article 18 of this Act may within thirty days
from the date of such notification lodge an appeal before the Appeals Board objecting to the administrative penalties so fixed>
Provided that an appeal shall not be valid unless>
(a) the return for the period in respect of which the penalty has been imposed, or a copy thereof, has been submitted to the Competent
Authority<
(b) the amount of the eco-contribution which is not in dispute, if any, due by the appellant, has been paid< and
(c) a payment of such administrative fees as may be prescribed has been made.
(3) The Appeals Board shall not annul an administrative penalty as aforesaid unless such penalty cannot at law be imposed in the
circumstances of the case, or cannot at law be fixed in the amount established by the Authority due account being given to the principle
of proportionality.
(4) The Appeals Board shall, without delay, set down the appeal for hearing at an early date, which date shall in no case be later
than sixty days from the date of the service of the appeal on the Authority.
(5) The appeal, and the notification of the date fixed for hearing, shall be notified to the Authority without delay, and the
A 657
Appeals from administrative penalties.
A 658
Decisions of
Appeals Board.
Procedure of the
Appeals Board.
Authority shall file its reply thereto within thirty days from the date of the notification of the appeal.
(6) The decision of the Appeals Board upon an appeal referred to in subarticle (2) of this article, confirming the imposition
of a penalty established by the Authority or reducing any such penalty, shall upon becoming res judicata be deemed to be a decision of the Appeals Board equivalent to a decision of the First Hall of the Civil Court ordering payment by
the appellant of the administrative penalty as confirmed or reduced.
(7) There shall be a right of appeal to the Court of Appeal to any of the parties to the proceedings before the Appeals Board
in accordance with article 23 of this Act.
(2) Subject to the provisions of article 23 the decisions of the Appeals Board shall be final and binding.
(2) The Appeals Board shall endeavour to determine an appeal within one hundred and eighty days from the lapse of the period by
when the Authority may file its reply to the aforesaid appeal and in any case shall deliver its final decision not later than thirty
days from when the parties declare that they have concluded with their evidence and made their final submissions.
(3) The Appeals Board in order to assist it in the exercise of its functions may appoint independent and impartial experts to advise
it on any issue that may be relevant to any appeal lodged before it. In such cases the Appeals Board shall be entitled to make both
provisional and final orders in respect of the payment of the costs and fees of such experts by any of the parties to the appeal.
(4) The Appeals Board in the exercise of its functions shall have the same powers as are competent to the First Hall, Civil Court
according to law.
(5) The Minister may subject to the provisions of this Act, by regulations prescribe the procedure to be followed before the Appeals
Board, and subject thereto and to any other provisions of this Act, the Appeals Board may regulate its own procedure.
(6) The Minister may, with the concurrence of the Minister responsible for finance by regulation, establish any such fees as are
considered to be necessary in relation to any proceedings before the Appeals Board.
(7) The Minister may by regulation amend any of the periods stated in subarticle (2) of this article.
(2) The Minister responsible for Justice may by regulation under this subarticle establish the fees payable in the registry of the
court in relation to the filing of judicial acts in connection with appeals under this article>
Provided that until such fees are so established, the fees in Schedule A to the Code of Organization and Civil Procedure shall apply.
(3) The Board established under article 29 of the Code of Organization and Civil Procedure may make Rules of Court governing appeals
to the Court of Appeal under this article.
(a) by delivering it to the person,
(b) by leaving it at the address at which the person ordinarily resides or carries on business,
A 659
Appeal to the
Court of Appeal.
Service of notices.
A 660
Right of access and inspection.
Board of Appeals on Eco- Contribution.
(c) by sending it by registered post to the person at the address at which the person ordinarily resides or carries on business,
or
(d) if an address for the service of notices has been provided by the person, by leaving it at, or sending it by registered post
addressed to the person to that address.
(2) If access is required in virtue of subarticle (1) of this article to any premises occupied in whole or in part for the purpose
of habitation, such access shall require the prior warrant issued by a Magistrate sitting in the Court of Magistrates in its civil
jurisdiction.
(3) In the course of the exercise of the powers under this article, the Authority may request the assistance of the Police.
(4) Any person who wilfully or maliciously refrains from giving his assistance, or wilfully obstructs, impedes or delays any person
in the exercise of his duties or powers under this article shall be liable, on conviction, to a fine (multa) not exceeding five hundred liri.
(2) T he Eco-Contribution Appeals Board shall be appointed by the Minister, and shall be composed of>
(a) a chairman, and
(b) two other members who in the opinion of the Minister have the relevant commercial, technical, or financial experience.
(3) The Chairman and members of the Appeals Board shall be appointed for a term of three years and shall be eligible for re-appointment.
(4) The Appeals Board shall be independent in the performance of its functions.
(5) The Chairman and members of the Appeals Board may be challenged or abstain for any of the reasons for which a judge may be
challenged or may abstain in accordance with the Code of Organization and Civil Procedure. In such a case the Minister shall appoint
a person, having the qualifications of the chairman or member challenged or abstaining, to sit in substitution.
(6) A member of the House of Representatives or of the European Parliament or of a local council shall be disqualified from being
appointed or continuing to be the Chairman or a member of the Appeals Board for as long as he holds that office.
(7) The Chairman or member of the Appeals Board may only be removed from office by the Minister on grounds of gross negligence,
conflict of interest, incompetence, or acts or omissions unbecoming a member of the Appeals Board. In doing so the Minister shall
lay before the House of Representatives a statement giving the reasons for the removal of the said Chairman or member.
(8) The Minister shall designate a person to serve as secretary to the Appeals Board and who shall serve in such a capacity in
accordance with the ethical standards appropriate to his position.
(2) A person who contravenes this article shall be guilty of an offence against article 257 of the Criminal Code.
(3) Nothing in this article shall prevent the disclosure of any information to the Authority or, by or on behalf of the Authority
to the Minister or as may be required at law or for the purpose of prosecuting an offence under this Act or regulations made thereunder.
A 661
Confidentiality.
A 662
FIRST SCHEDULE
General Notes and Rules for Interpretation
(1) The nomenclature of the Tariff is based on the nomenclature for the classification of goods in the Harmonized Commodity Description
and Coding System 1983 (hereinafter referred to as the Harmonized System) and shall be interpreted in accordance with the Explanatory
Notes to the Harmonized System, published by the Customs Co-Operation Council, Brussels.
(2) Except where the applicable unit of measurement is specified in litres, the rates indicated under Eco-Contribution in this
schedule apply for each unit of the specified product.
A 663
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A 664
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A 665
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A 666
SECOND SCHEDULE
(Article 9)
Registration
(2) On registration, the producer must inform the Competent Authority of his opening stock of products as at the date of registration.
producer.
(3) On registration, a registration number shall be assigned to the
(4) Where any person>
(a) applies to be registered pursuant to subarticle (1) of this article, and the Authority is satisfied that that person is liable
to be registered under the Act, that person shall be a registered person for the purposes of the Act with effect from such date as
the Authority may determine;
(b) has not made an application for registration pursuant to subarticle (1) of this article, and the Authority is satisfied that
that person is liable to be so registered, that person shall be a registered person for the purposes of the Act with effect from
the date on which that person first became liable to be registered. In such an event, the producer’s opening stock of products
as at the date when he first became liable to be registered shall be determined by the Authority.
(5) An application for registration purporting to be made by or on behalf of any person shall for all purposes be deemed to have
been made by that person or by that person’s authority, as the case may be, unless the contrary is proved.
(6) Any person who ceases to be liable to be registered may request the Authority in writing to cancel that registration, and if
the Authority is at any time satisfied, whether upon such request or otherwise, that that person is no longer liable to pay an eco-contribution,
the Authority shall cancel that person’s registration with effect from the last day of the quarter during which such person ceased
to be liable to be registered, or from such other date as may be determined by the
A 667
Authority, and shall notify that person of the date on which the cancellation of registration takes effect.
(7) The obligations and liabilities under the Act of any person in respect of anything done, or omitted to be done, by that person
while that person was a registered person shall not be affected by the fact that that person ceases to be a registered person.
Returns
(i) on the volume of products placed on the market during the relative quarter; and
(ii) on the eco-contribution payable thereon; and
(iii) such other information as may be required by the Competent
Authority in such format as shall be established by the Authority:
Provided that producers shall be bound to submit the first return after the lapse of three months from entry into force of the Act.
(2) Without prejudice to its other powers under the Act i f for any purpose, the Authority requires any information or additional
information or the submission of a return from any person who has not made a return or a complete return, it may, in writing, demand
from such person such information, additional information or return as may be indicated in the notice.
Records and statements
(a) maintain, for all products of which he is or is deemed to be a producer, accurate accounts and records of stock and product
movements;
(b) comply with all requests to monitor, check and produce for inspection any accounts, records and any stocks of products; and
(c) ensure compliance with all requirements of the Act and any regulations made thereunder and with such other requests made by
the Competent Authority.
A 668
Provision of information
Any information required by the Authority under subarticle (1) of this article shall be proportionate to the performance of its functions
and obligations under this Act and in requiring any information as aforesaid, the Authority shall state why it requires the information
requested.
(3) A person who is notified with a requirement under subarticle (1) of this article shall comply promptly with the requirement
within the timescales and according to any level of detail as may be required by the Authority>
Provided that any such person shall, in complying with the provisions of this subarticle, state clearly to the Authority if any information
provided by him is to be considered as confidential. In doing so he shall give his reasons to the Authority. It shall be the Authority
which shall decide whether the information indicated to it as being confidential should be so treated.
(4) Any person who fails or refuses to comply with a requirement under subarticle (1) of this article shall commit an infringement
of this Act and shall be liable to the imposition of an administrative penalty by the Authority not exceeding the sum of five hundred
liri or fifty liri for each day during which failure to comply persists.
__________
Passed by the House of Representatives at Sitting No. 163 of the 27th July,
2004.
ANTON TABONE
Speaker
RICHARD J. CAUCHI
Clerk to the House of Representatives
Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press
Prezz 80ç – Price 80c
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