Criminal Code (Cap. 9), article 190A

190A. (1) This Sub-title establishes rules concerning the combating of fraud and other illegal activities affecting the E uropean Union’s financial interests. (2) In respect of revenue arising from V AT own resources, this Sub-title shall apply only in cases of serious offences against the common V AT system. For the purposes of this Sub-title, offences against the common V AT system sha ll be considered to be serious where the intentional acts or omi ssions defined in paragraph (d ) of article 190C are connected with the territory of Malta and anot her Member State or Member States of the European Union and involve a 88 CAP. 9.] CRIMINAL CODE total damage of at least ten million euro (€10,000,000). (3) Nothing in this Sub-title shall affect the structure and functioning of the tax ad ministration of Malta. (4) The sanctions for the offences under this Sub-title shall be without prejudice to the exercise of disciplinary powers by the competent authorities against public officers. (5) The application of administr ative measures, penalties and fines as laid down in European Union law, in particular those w ithin the meaning of Articles 4 and 5 of Regulation (EC, Euratom) No. 2988/95, or in national law adopted in compliance with a specif ic obligation under European Union law, shall be without prejudice to this Sub-title. Any cr iminal proceedings ini tiated on the basis of this Sub-title shall not unduly affect t he proper and effective appl ication of administrative measures, penalties and fines that cannot be equ ated to criminal proceedings, laid down in European Union or national l aw. Interpretation. Amended by: XIV .2023.2.