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tad-29 ta' Mejju 1989
eur-lex
0.81
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dwar l-arranġamenti uniformi definittivi għall-ġbir ta' riżorsi proprji li jakkumulaw mit-taxxa tal- valur miżjud
eur-lex
0.991
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Ġurnal Uffiċjali
eur-lex
1
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1 Ir-Regolament tal-Kunsill (KE, EURATOM) Nru 1026/1999 tal-10 ta' Mejju 1999 L 126 1 20.5.1999
eur-lex
0.811
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2 Ir-Regolament tal-Kunsill (KE) Nru 807/2003 ta' l-14 ta' April 2003 L 122 36 16.5.2003
eur-lex
0.784
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tad-29 ta' Mejju 1989
eur-lex
0.81
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dwar l-arranġamenti uniformi definittivi għall-ġbir ta' riżorsi proprji li jakkumulaw mit-taxxa tal-valur miżjud
eur-lex
1
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Billi bis-saħħa ta' l-Artikolu 14 tiegħu, ir-Regolament tal-Kunsill (KEE, Euratom, KEFA) Nru 2892/77 tad-19 ta' Diċembru 1977 li jimplementa fir-rigward tar-riżorsi proprji li jakkumulaw mit-taxxa fuq il-valur miżjud id-Deċiżjoni tal-21 t'April 1970 dwar is-sostituzzjoni tal-kontri- buzjonijiet finanzjarji mill-Istati ...
eur-lex
0.967
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Billi d-dispożizzjonijiet li għandhom x'jaqsmu ma' l-arranġamenti uniformi definittivi għall-ġbir tar-riżorsi mit-taxxa fuq il-miżjud, minn hawn ”il-quddiem imsejħa bħala r-” riżorsi tal-VAT' u r-regoli dettaljati sabiex jingħata effett għal dawn l-arranġamenti għandhom japplikaw mill-1 ta' Jannar 1989;
eur-lex
0.99
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Billi l-metodu ta' dħul għandu jkun magħżul bħala l-uniku metodu defi- nittiv għad-determinazzjoni tal-bażi tar-riżorsi tal-VAT ġaladarba dan il- metodu huwa affidabbli u diġà applikat mill-maġġoranza tal-Istati Membri;
eur-lex
0.986
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Billi d-dispożizzjonijiet tar-Regolament (KEE, Euratom, ECSC) Nru 2892/77 jistgħu jibqgħu miżmuma fis-seħħ sakemm mhumiex aktar meħtieġa jew jeħtieġ li jiġu emendati fid-dawl ta' l-esperjenza akkwis- tata;
eur-lex
0.966
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Billi l-esperjenza akkwistata fl-implimentazzjoni tal-proċeduri biex ikunu korretti l-estratti tal-kontijiet uriet il-ħtieġa li jkun kjarifikat il- kamp ta' applikazzjoni tagħhom, waqt li jiġi stipulat li huwa ġeneralment applikabbli għall-korrezzjonijiet kollha;
eur-lex
0.996
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Billi l-Istati Membri għandhom jipprovdu lill-Kummissjoni bl-informaz- zjoni li tikkonċerna l-proċeduri li huma japplikaw għar-reġistrazzjoni tal-persuni taxxabli u biex jiddeterminaw u jiġbru l-VAT u dwar il- modalitajiet u r-riżultati tas-sistemi tagħhom tal-kontroll tal-VAT; billi l- Kummissjoni għandha tikkunsidra,...
eur-lex
0.99
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Wara li ġew ikkunsidrati l-poteri tal-Qorti tal-Awdituri bis-saħħa ta' l- Artikolu 206a tat-Trattat KEE u l-Artikolu 180a tat-Trattat EAEC,
eur-lex
0.993
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Dispożizzjonijiet ġenerali
eur-lex
1
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Ir-riżorsi tal-VAT għandhom ikunu ikkalkolati billi tiġi applikata r-rata uniformi, stabbilita skond id-Deċiżjoni 88/376/KEE, Euratom, għall-bażi ddeterminata skond dan ir-Regolament.
eur-lex
1
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Kamp ta' applikazzjoni
eur-lex
1
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1. Il-bażi tar-riżorsi tal-VAT għandhom ikunu iddeterminati mit-tran- żazzjonijiet taxxabli msemmijin fl-Artikolu 2 tad-Direttiva tal-Kunsill 77/288/KEE tas-17 ta' Mejju 1977 dwar l-armonizzazzjoni tal-liġijiet ta' l-Istati Membri li għandhom x'jaqsmu mat-taxxi fuq il-valur tal-bejgħ - Sistema komuni ta' taxxa fuq il-v...
eur-lex
0.965
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2. Għall-iskopijiet ta' l-applikazzjoni ta' paragrafu 1, dawn li ġejjin għandhom jitqiesu għad-determinazzjoni tar-riżosi tal-VAT:
eur-lex
1
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— it-tranżazzjonijiet li, bi qbil ma l-Artikolu 28(2) ta' Direttiva 77/388/ KEE, huma suġġetti għal eżenzjoni b'rifużjoni tat-taxxa mħallsa fl- istadju preċedenti,
eur-lex
0.982
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— it-tranżazzjonijiet li l-Istati Membri jkomplu jissoġġetjaw għat-taxxa bis-saħħa ta' l-Artikolu 28(3)(a) ta' Direttiva 77/388/KEE,
eur-lex
0.992
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— it-tranżazzjonijiet li l-Istati Membri jkomplu jeżentaw bis-saħħa ta' l- Artikolu 28(3)(b) tad-Direttiva 77/388/KEE,
eur-lex
0.983
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— it-tranżazzjonijiet li huma intaxxati permezz tad-dritt tal-għażla mogħtija lill-persuni taxxabli minn Stati Membri bis-saħħa ta' l-Arti- kolu 28(3)(ċ) ta' Direttiva 77/388/KEE.
eur-lex
0.983
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3. B'deroga minn paragrafu 1, l-Istati Membri għandhom ikollhom l- għażla li jħallu barra mill-estratti tal-kont, għall-iskop tad-determinaz- zjoni tar-riżorsi tal-VAT, it-tranżazzjonijiet tal-persuni taxxabli li l-valur tal-bejgħ annwali tagħhom, iddeterminat skond ir-regoli ta' l-Artikolu 24 (4) tad-Direttiva 77/388/...
eur-lex
0.989
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Metodu ta' kalkolu
eur-lex
1
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Għal sena kalendarja partikolari, u mingħajr preġudizzju għall-Artikoli 5 u 6, il-bażi tar-riżorsi tal-VAT għandha tkun ikkalkolata billi jkun diviż l-dħul nett totali tal-VAT miġbur minn Stat Membru matul dik is-sena bir-rata li biha l-VAT tkun applikata matul l-istess sena.
eur-lex
1
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Jekk aktar minn rata waħda ta' VAT tkun applikata fi Stat Membru, il- bażi tar-riżorsi tal-VAT għandha tkun ikkalkolata billi jkun diviż l-dħul nett totali tal-VAT miġbur bir-rata tal-medja peżata tal-VAT. F'dan il-każ l-Istat Membru għandu jikkalkula r-rata tal-medja peżata, sa erba' punti deċimali, bil-metodu komuni ...
eur-lex
0.998
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1. Sabiex ikun ikkalkulat il-peżar tar-rati varji kif imsemmi fl-Arti- kolu 3, l-Istat Membru għandu jqassam, bir-rata tal-VAT applikata, it- tranżazzjonijiet kollha li huma taxxabli skond il-leġislazzjoni nazzjonali tiegħu u li ma jintitolawx lill-klient għat-tnaqqis tal-VAT, filwaqt illi jiġi meqjus l-Artikolu 17 tad...
eur-lex
0.993
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Ir-rati tal-VAT użati għall-iskopijiet ta' dawn il-kalkoli għandhom ikunu dawk li, bi qbil mal-paragrafu 7, jaffettwaw l-dħul tal-VAT miġbur matul is-sena in kwistjoni.
eur-lex
1
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It-tranżazzjonijiet li huma suġġetti, bis-saħħa ta' l-Artikolu 28(2) tad- Direttiva 77/388/KEE, għall-eżenzjoni b'rifużjoni tat-taxxa mħallsa fl- istadju preċedenti għandhom ikunu meqjusa bħala tranżazzjonijiet taxxabli suġġetti għal għal rata żero.
eur-lex
0.992
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2. It-tqassim skond ir-rata tal-VAT għandu jkun applikat għal dawn il-kategoriji li ġejjin, jekk suġġetti għall-VAT mhux deduċibbli:
eur-lex
1
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— il-konsum finali tal-familji, inkluż il-konsum fl-irziezet mill-bdiewa b'rata bażi u l-bejgħ dirett tagħhom lill-konsumaturi finali,
eur-lex
0.993
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— il-konsum intermedjarju ta' l-istituzzjonijiet privati li ma jagħmlux profitt u l-gvern ġenerali,
eur-lex
0.99
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— il-konsum intermedjarju ta' setturi oħra,
eur-lex
0.977
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— il-formazzjoni ta' kapital fiss gross ta' l-istituzjonijiet privati li ma jagħmlux profitt u l-gvern ġenerali,
eur-lex
0.991
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— il-formazzjoni ta' kapital fiss gross ta' setturi oħra,
eur-lex
0.982
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— art tal-bini, imtejba jew mhux imtejba, kif definita fl-Artikolu 4(3) (b) tad-Direttiva 77/388/KEE,
eur-lex
0.98
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— it-tranżazzjonijiet li jinvolvu d-deheb apparti d-deheb għall-użu ndustrijali
eur-lex
0.987
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li jkunu saru fit-terrirorju msemmi fl-Artikolu 3 tad-Direttiva 77/388/ KEE f'dak li għandu x'jaqsam ma' l-Istat Membru ikkonċernat.
eur-lex
0.992
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3. Għall-iskopijiet tat-tqassim tal-konsum finali, il-konsum fl-irziezet mill-bdiewa li jużaw ir-rata bażi u l-bejgħ dirett tagħhom lill-konsuma- turi finali għandhom ikunu suġġetti għal rati ekwivalenti għall-imposti fuq l-input.
eur-lex
0.965
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4. It-tqassim tat-tranżazzjonijiet skond il-kategorija statistika għandu jkun effetwat permezz ta' data meħuda mill-kontijiet nazzjonali ipprepa- rati skond is-Sistema Ewropea tal-Kontijiet Integrati Ekonomiċi (ESA). Sabiex tkun ikkalkulata l-bażi tar-riżorsi proprji tal-VAT għal xi sena finanzjarja partikolari, refere...
eur-lex
0.996
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Stat Membru jista' jkun awtoriżżat, bi qbil mal-proċedura prevista fl- Artikolu 13, li juża data li għandha x'taqsam ma' sena oħra, li ma tistax tkun aktar kmieni mill-ħames sena qabel is-sena finanzjarja in kwistjoni.
eur-lex
0.995
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5. Għall-iskop li jkunu identifikati tranżazzjonijiet suġġetti għall-VAT mhux deduċibbli u li jaffettwaw it-tqassim skond ir-rata tal-VAT, l-Istati Membri jistgħu jirreferu għal data meħuda minn sorsi kumplimentarji għall-ESA u li jistgħu jkunu adattati magħhom, jiġifieri, fl-ewwel każ, minn kontijiet nazzjonali intern...
eur-lex
1
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6. Sabiex ikun iddeterminat il-peżar ta' kull rata, l-Istati Membri għandhom jikkalkolaw ir-relazzjoni bejn il-valur tat-tranżazzjonijiet li għalihom dik ir-rata tapplika u l-valur aggregat tat-tranżazzjonijiet kollha.
eur-lex
1
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7. Jekk xi Stat membru jemenda r-rata tal-VAT applikabbli għal uħud jew għat-tranżazzjonijiet kollha jew it-trattament tat-taxxa għal ċerti tranżazzjonijiet b'tali mod hekk li jaffettwaw id-dħul miġbur mill-VAT, dan għandu jikkalkula rata medja peżata ġdida. Ir-rata medja peżata ġdida għandha tkun applikata għall-dħul ...
eur-lex
0.998
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B' deroga mill-ewwel sub-paragrafu, l-Istat Membru jista jikkalkula r- rata medja peżata waħda. Għal dan il-għan, it-tranżazzjonijiet li fir- rigward tagħhom ir-rata jew it-trattament ikun ġie mibdul, għandhom ikunu allokati għar-rati l-qodma jew il-ġodda jew għat-trattament il- qadim jew il-ġdid pro rata temporis, waq...
eur-lex
0.993
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1. Għall-iskopijiet ta' l-applikazzjoni ta' l-Artikolu 3, l-Istati Membri għandhom, jekk xieraq, iżidu mad-dħul miġbur, ammont li jikkorris- pondi għall-VAT totali li kienet tinġabar li kieku ma kinetx applikata skema għall-eżenzjoni gradwali tat-taxxa skond l-Artikolu 24(2) tad- Direttiva 77/388/KEE.
eur-lex
0.99
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2. L-dħul miġbur minn Stat Membru għandu jkun ikkorreġut jekk il- kumpens tal-persentaġġ tar-rata bażi iffissata bis-saħħa ta' l-Artikolu 25 (3) tad-Direttiva 77/388/KEE applikabbli għat-tranżazzjonijiet imwettqa minn bdiewa ta' rata bażi ma jkunx jikkorrispondi mal-persentaġġ ta' l- impost tal-VAT fuq l -input li kien...
eur-lex
0.988
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1. Għall-iskopijiet ta' l-applikazzjoni ta' l-Artikolu 2(1) għal tranżaz- zjonijiet imwettqa minn persuni taxxabli li l-valur tal-bejgħ annwali tagħhom jeċċedi l-ECU 10 000 imma li huma eżenti skond l-Artikolu 24 (2) tad-Direttiva 77/388/KEE u għall-każijiet imsemmija fil-paragrafu 2, l-Istati Membri għandhom jiddetter...
eur-lex
0.994
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2. Għall-iskopijiet ta' l-applikazzjoni tat-tieni, it-tielet u r-raba inċiżi ta' l-Artikolu 2(2):
eur-lex
1
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— fir-rigward tat-tranżazzjonijiet elenkati fl-Anness E tad-Direttiva 77/388/KEE li l-Istati Membru jibqgħu jintaxxaw bis-saħħa ta' l- Artikolu 28(3)(a) ta' dik id-Direttiva, l-Istati Membri għandhom jikkalkulaw il-bażi tar-riżorsi tal-VAT bħallikieku dawn ir-tranżazzjo- nijiet kienu eżentati;
eur-lex
0.986
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— fir-rigward tat–tranżazzjonijiet elenkati fl-Anness F tad-Direttiva 77/388/KEE li l-Istati Membru jibqgħu jeżentaw bis-saħħa ta' l-Arti- kolu 28(3)(b) ta' dik id-Direttiva, l-Istati Membri għandhom jikkal- kulaw il-bażi tar-riżorsi tal-VAT bħalli kieku dawn ir-tranżazzjonijiet kienu intaxxati;
eur-lex
0.98
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— fir-rigward tat-tranżazzjonijiet imsemmija fil-paragrafu 1 (a) ta' l- Anness G tad-Direttiva 77/388/KEE li huma intaxxati taħt il-għażla mogħtija lill-persuni taxxabbli mill-Istati Membri bis-saħħa ta' l-Arti- kolu 28(3)(ċ) ta' dik id-Direttiva, l-Istati Membri għandhom jikkal- kolaw il-bażi tar-riżorsi tal-VAT bħall...
eur-lex
0.984
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3. Permezz tal-proċedura prevista fl-Artikolu 13, l-Istat Membru jista' jkun awtorizzat:
eur-lex
1
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— jew li ma jeħux kont fil-kalkolu tal-bażi tar-riżorsi tal-VAT:
eur-lex
0.984
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(a) waħda jew aktar mill-kategoriji ta' tranżazzjonijiet elenkati fl- Annessi E, F u G tad-Direttiva 77/388/KEE li għalihom japplika l-paragrafu 2 ta' dan l-Artikolu;
eur-lex
0.994
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(b) l-ammont korrespondenti għat-taxxa li kienet tiġi miġbura li kieku mhux għax kien hemm l-applikazzjoni ta' iskema ta' l- eżenzjoni gradwali mit-taxxa permezz ta' l-Artikolu 24(2) tad- Direttiva 77/388/KEE;
eur-lex
0.99
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— jew li jikkalkola l-bażi ta' riżorsi tal-VAT fil-każi msemmija f'(a) u (b) bl-użu ta' estimi approssimattivi,
eur-lex
0.991
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meta l-kalkolu preċiż tal-bażi tar-riżorsi tal-VAT f'dawn il-każi aktarx li tinvolvi piżijiet amministrattivi li ma jkunux ġustifikati b'relazzjoni ma' l-effett tat-tranżazzjonijiet in kwistjoni fuq il-bażi tar-riżorsi tal-VAT totali ta' dak l-Istat Membru.
eur-lex
1
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4. Meta Sstat Membru jagħmel użu mit-tieni sub-paragrafu ta' l-Arti- kolu 17(6) u l-Artikolu 17(7) tad-Direttiva 77/388/KEE biex jirrestrinġi l-użu tad-dritt li jnaqqas, il-bażi tar-riżorsi proprji tal-VAT, jistgħu jkunu iddeterminati bħallikieku l-eżeriċizzju tad-dritt tat-tnaqqis ma jkunx ġie ristrett.
eur-lex
0.993
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Is-subparagrafu preċedenti għandu japplika, b'relazzjoni għat-tieni subparagrafu ta' l-Artikolu 17(6) tad-Direttiva 77/388/KEE, biss f'dak li għandu x'jaqsam max-xiri tal-prodotti petroliferi u l-karozzi tal-passiġieri użati għal skopijiet ta' negozju, u ta' l-ispiża li għandha x'taqsam kemm mal-kiri u kif ukoll mal-ma...
eur-lex
1
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5. Meta refużjonijiet tat-taxxa jingħataw minn Stat Membru bis-saħħa ta' l-Artikolu 6 tad- Direttiva tal-Kunsill 69/169/KEE tat-28 ta' Mejju 1969 dwar l-armoniżazzjoni tad- dispożizzjonijiet stabbiliti b'liġi, regolament jew azzjoni amministrattiva li għandhom x'jaqsmu ma' eżenzjoni minn taxxa fuq il-valur tal-bejgħ u ...
eur-lex
0.982
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Id-dispożizzjonijiet li għandhom x'jaqsmu mal-kontabilità u d-disponibbilità tar-riżorsi proprji.
eur-lex
1
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1. Qabel il-31 ta' Lulju l-Istati Membri għandhom jibgħatu lill- Kummissjoni l-estratt tal-kont dwar l-ammont totali tal-bażi tar-riżorsi tal-VAT għas-sena kalendarja preċedenti, ikkalkolata skond l-Artikolu 3, li għaliha r-rata li hemm referenza dwarha fl-Artikolu 1 tkun applikata.
eur-lex
0.996
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2. L-estratt għandu jkun fih id-data kollha wżata biex tkun iddetermi- nata il-bażi li hija meħtieġa għall-kontroll imsemmi fl-Artikolu 11. Għandu jindika separatament il-bażi li tirriżulta mit-tranżazzjonijiet imsemmija fl-Artikolu 5 u l-Artikolu 6(1) sa (4).
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0.992
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3. Id-data li għandha tintruża sabiex tkun stabbilita l-bażi għandha tkun id-data l-aktar riċenti disponibbli meta l-estratt ikun ippreparat.
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0.957
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L-Istati Membri għandhom jibgħatu lill-Kummissjoni sal-15 ta'April ta' kull sena stima tal-bażi tar-riżorsi tal-VAT għas-sena finanzjarja li jkun imiss.
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1
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1. Kwalunkwe korrezzjonijiet, għal kwalsijasi raġuni, għall-estratti msemmija fl-Artikolu 7(1) tas-snin finanzjarji preċedenti għandhom isiru bi ftehim bejn il-Kummissjoni u l-Istat Membru kkonċernat.
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1
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Jekk l-Istat Membru ma jagħtix il-kunsens tiegħu, il-Kummissjoni, wara li teżamina l-kwistjoni, għandha tieħu dawk il-miżuri li hija tħoss li jkunu meħtieġa għall-applikazzjoni korretta ta' dan ir-Regolament.
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Il-korrezzjonijiet kollha għandhom ikunu inkorporati fl-estratti aggregati fil-31 ta' Lulju, li għandhom jemendaw l-estratti ta' qabel għas-snin finanzjarji kkonċernati.
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1
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2. L-ebda korrezzjoni oħra ma tista' ssir għall-estratt annwali msemmi fl-Artikolu 7(1) wara il-31 ta' Lulju tar-raba' sena wara s-sena finanzjarja ikkonċernata, sakemm din ma tkun tikkonċerna punti diġa innotifikati jew mill-Kummissjoni jew mill-Istat Membru kkonċernat.
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1
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Dispożizzjonijiet li għandhom x'jaqsmu mal-kontroll
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1. L-Istati Membri għandhom jinfurmaw lill-Kummissjoni sat-30 ta'April ta' kull sena finanzjarja bis-soluzjonijiet u l-modifiki għalihom li huma jipproponu li jadottaw sabiex tkun iddeterminata l-bażi tar-riżorsi tal-VAT għal kull waħda mill-kategoriji ta' tranżazzjoni msemmija fl- Artikolu 5 u l-Artikolu 6(1) sa (4), ...
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0.996
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Fi żmien 30 jum il-Kummissjoni għandha tibgħat lill-Istati Membri l- oħra l-informazzjoni msemmija hawn fuq li hi tkun irċievit minn kull Stat Membru.
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0.993
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2. Il-Kummissjoni għandha teżamina, skond il proċedura stabbilita fl- Artikolu 13, is-soluzzjonijiet u l-modifiki proposti.
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1. Fir-rigward tar-riżorsi tal-VAT, il-kontrolli tal-Kummissjoni għandhom jitwettqu mill-awtoritajiet kompetenti fl-Istati Membri. Matul dawn il-kontrolli, il-Kummissjoni għandha tassigura, partikolarment, li l- operazzjonijiet biex tkun iċċentraliżżata l-bażi ta' valutazzjoni u biex tkun iddeterminata r-rata tal-medja...
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3. Wara l-kontrolli msemmija fil-paragrafu 1, ir-rendikont annwali għal sena finanzjarja partikolari għandu jkun ikkorreġut kif speċifikat fl- Artikolu 9.
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0.994
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1. L-Istati Membri għandhom jipprovdu lill-Kummissjoni b'informaz- zjoni li tikkonċerna l-proċeduri li huma japplikaw għar-reġistrazzjoni tal-persuni taxxabbli u biex jiddeterminaw u jiġbru l-VAT u dwar il- modalitajiet u r-riżultati tas-sistemi tagħhom għall-kontroll tal-VAT.
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0.989
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2. Il-Kummissjoni għandha tikkonsidra, flimkien ma' l-Istat Membru kkonċernat, jekk jistax ikun hemm titjib f'dawn il-proċeduri bil-għan li tkun imtejba l-effettività tagħhom.
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3. Il-Kummissjoni għandha tipproduċi rapport kull tliet snin dwar il- proċeduri applikati mill-Istati Membri u dwar kull titjib ikkontemplat.
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Il-Kummissjoni għandha tissottometti dak ir-rapport lill-Parlament u lill- Kunsill għall-ewwel darba sal-31 ta' Diċembru 1991.
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1. Il-kumitat imsemmi fl-Artikolu 20 ta' Regolament (KEE, Euratom, KEFA) Nru 1552/89 (1), minn hawn il-quddiem imsejjaħ ”il-kumitat”, għandu regolarment jeżamina, fuq l-inizjattiva tal-Kummissjoni jew fuq talba ta' Stat Membru, problemi li jinqalgħu mill-applikazzjoni ta' dan ir-Regolament.
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0.979
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2. L-Istati Membri li japplikaw għall-awtorizzazzjoni prevista fl-Arti- kolu 4(4) jew l-Artikolu 6(3) għandhom jirreferu l-applikazzjoni tagħhom lill-Kummissjoni kemm jista' jkun malajr u mhux aktar tard mit-30 ta' April tas-sena finanzjarja li minnha l-awtorizzazzjoni għandha tapplika.
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Ir-rappreżentant tal-Kummissjoni għandu jissottometti abbozz ta' deċiż- joni lill-kumitat malajr kemm jista' jkun u mhux aktar tard mill-31 ta' Diċembru tas-sena finanzjarja.
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3. Fuq l-inizjattiva tal-Kummissjoni jew fuq talba ta' xi Stat Membru, il-kumitat għandu jeżamina s-soluzjonijiet imsemmija fl-Artikolu 10.
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Jekk l-eżaminazzjoni tal-kumitat tiżvela differenzi ta' opinjonijiet dwar is-soluzzjoni maħsuba, ir-rappreżentant tal-Kummissjoni għandu jissotto- metti abbozz ta' deċiżjoni malajr kemm jista' jkun u mhux aktar tard mill-31 ta' Diċembru tas-sena finanzjaraja li minnha s-soluzzjoni għandha tapplika.
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2 4. Meta jsir riferiment għal dan l-Artikolu, għandhom japplikaw l- Artikoli 3 u 7 tad-Deċiżjoni 1999/468/KE.
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5. Mhux aktar tard minn 60 jum wara li l-kumitat ikun ta l-opinjoni tiegħu, l-Kummissjoni għandha tadotta Deċiżjoni li hi għandha tikkomu- nika lill-Istati Membri.
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0.988
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2 6. Il-kumitat għandu jadotta r-regoli tiegħu ta' proċedura.
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Dispożizzjonijiet Finali
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Dan ir-Regolament għandu jidħol fis-seħħ fil-jum ta' wara l-publikaz- zjoni tiegħu fil-Ġurnal Uffiċjali tal-Komunitajiet Ewropej.
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0.977
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Għandu japplika mill-1 ta' Jannar 1989.
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M'għandux ikun applikabbli, b'danakollu, għall-produzzjoni jew il- korrezjoni tar-rendikont dwar il-bażi tar-riżorsi tal-VAT għas-snin qabel l-1989 li jkunu ġew prodotti skond ir-Regolament (KEE, Euratom, KEFA) Nru 2892/77, li tibqa' fis-seħħ fir-rigward tar-rendikonti ikkon- ċernati.
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Dan ir-Regolament għandu jorbot fl-intier tiegħu u japplika direttament fl-Istati Membri kollha.
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Il-Foresti tas-Siġar tar-Rand ta' Madeira.
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Il-Foresti tas-Siġar tar-Rand ta' Madeira.
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Foresti tas-Siġar tar-Rand ta' Madeira
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Il-Foresti tas-Siġar tar-Rand ta' Madeira (bil-Portugiż: Floresta Laurissilva da Madeira; bl-Ingliż: Laurisilva of Madeira) huma sit naturali li tniżżel fil-lista tas-Siti ta' Wirt Dinji tal-UNESCO fl-1999.[1] Jitqiesu bħala sit ta' siwi kbir minħabba d-daqs u l-kwalità tal-foresti tas-siġar tar-rand. Dawn il-foresti f...
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0.99
{ "doc_meta": { "cellar_id": null, "expression_uri": null, "pdf_uri": null, "fmx_uri": null, "source": "wikipedia-mt", "license": "CC BY-SA 4.0 (Wikipedia text; attribution + share-alike required for derived text)", "fetched_at": "2026-07-02T13:02:20", "status": "ok", "pdf_bytes": ...
Il-Foresti tas-Siġar tar-Rand ta' Madeira ġew iddeżinjati bħala Sit ta' Wirt Dinji tal-UNESCO fl-1999.[1]
wikipedia-mt
0.971
{ "doc_meta": { "cellar_id": null, "expression_uri": null, "pdf_uri": null, "fmx_uri": null, "source": "wikipedia-mt", "license": "CC BY-SA 4.0 (Wikipedia text; attribution + share-alike required for derived text)", "fetched_at": "2026-07-02T13:02:20", "status": "ok", "pdf_bytes": ...
Il-valur universali straordinarju tas-sit ġie rrikonoxxut abbażi ta' żewġ kriterji tal-għażla tal-UNESCO: il-kriterju (ix) "Eżempju straordinarju li jirrappreżenta proċessi ekoloġiċi u bijoloġiċi kontinwi sinifikanti fl-evoluzzjoni u fl-iżvilupp ta' ekosistemi u ta' komunitajiet ta' pjanti u ta' annimali terrestri, tal...
wikipedia-mt
0.992
{ "doc_meta": { "cellar_id": null, "expression_uri": null, "pdf_uri": null, "fmx_uri": null, "source": "wikipedia-mt", "license": "CC BY-SA 4.0 (Wikipedia text; attribution + share-alike required for derived text)", "fetched_at": "2026-07-02T13:02:20", "status": "ok", "pdf_bytes": ...
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Real Maltese OCR Paragraph Pairs

Paragraph-level (image, text) pairs from real, digitally-typeset Maltese PDFs. Built to close the synthetic-only gap in Maltese OCR training data - see the accompanying paper (LV-ROVER-MLT, DocEng 2026) for context: the paper and the corpus-building scripts (package_for_hf.py, align_pdf_paragraphs.py, under experiments/neural_resume/corpus/) are at github.com/adamd1985/doceng2026. The frozen competition submission (the Tesseract LV-ROVER-MLT ensemble this corpus is not part of) is a separate repository, linked from the paper's Availability section.

Ground truth text is never taken from the PDF's own glyph layer directly; it is cross-checked against an independently-sourced authoritative text (EUR-Lex Formex XML, or Wikipedia's plaintext- extract API) via longest-common-substring coverage before a crop is included.

Usage

from datasets import load_dataset

ds = load_dataset("radmada/maltese-ocr-corpus", split="train")
sample = ds[0]
sample["image"]  # PIL image of one paragraph crop
sample["text"]   # authoritative transcription

Each row also carries source, match_score, and a provenance record with the exact source URL, license string, page number, and bounding box of the crop.

Composition

Total pairs: 36803

Source Pairs License
eur-lex 94 Commission Decision 2011/833/EU (reuse permitted, attribution required, no distortion of meaning)
wikipedia-mt 36709 CC BY-SA 4.0 (attribution + share-alike required for derived text; images are renders of CC BY-SA text, same terms apply)

How it was built

  1. Fetch source documents: EUR-Lex Cellar (PDF + authoritative Formex XML text) and Maltese Wikipedia articles rendered to PDF (with the plaintext-extract API as the independent text source).
  2. Render pages at ~150 DPI to match the effective resolution of real-world Maltese PDF crops.
  3. Segment paragraph regions from the PDF's own block structure (positions are reliable even when a PDF's ToUnicode map is broken).
  4. Align each region against the authoritative text by longest-common-substring coverage; keep a pair only above the match threshold (per-pair score kept in match_score).

Diacritic and dash coverage

Character counts across the full text pool (canary characters for tokenizer/encoder correctness in Maltese OCR):

Character Count
ascii_hyphen 324586
ħ 139918
ie 100713
68126
ż 63792
ġ 59273
ċ 47315
à 6596
Ġ 6394
è 598
ù 542
3059
Ċ 2409
ò 213
Ħ 1834
Ż 1327
ì 133
em_dash 707
Ie 34
IE 6
È 11
À 9
5

ie/Ie/IE counts are raw substring matches, same method as above - they are not filtered for genuine digraph usage, so some matches may be coincidental i+e sequences rather than the Maltese long-e digraph.

Grave-accented vowels (à è ì ò ù and rare uppercase À È) are almost entirely word-final (e.g. 6,468 of 6,596 à occurrences, 211 of 598 è), consistent with their role in a small fixed lexical set (Ġesù, libertà, sigurtà-type words), not a productive spelling rule. Scope note: the DocEng 2026 competition's own dev/gold character inventory (char_set.json, 117 characters) contains only lowercase à ì ò ù - no è and no uppercase grave vowel. This corpus is broader than that benchmark alphabet: it is real Wikipedia/EUR-Lex text, not limited to the competition's gold-label character set, so it naturally contains è and uppercase grave forms that the competition submission was never required to handle.

Known limitations

  • Source skew: 99.7% of pairs come from Maltese Wikipedia, so the register is encyclopedic prose; legal/administrative Maltese is underrepresented (94 EUR-Lex pairs).
  • All pages are digital-born renders, not scans - no scanner noise, skew, or bleed-through.
  • Alignment is automatic; match_score below 1.0 means the crop and text matched by substring coverage, not exact equality. Filter on match_score if you need stricter pairs.

License

Mixed per-source, see the composition table above. Every sample's metadata.jsonl provenance.doc_meta field records its exact source URL and license string. Attribution is required for all included sources; Wikipedia-derived text additionally requires share-alike for derived text under CC BY-SA 4.0.

Citation

If you use this corpus, cite the LV-ROVER-MLT paper (DocEng 2026, Maltese paragraph OCR competition system + post-submission study).

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