+Artikolu 3 5.
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Artikolu 3 5.
Il-paragrafu 1 ta’ dan l-Artikolu ma għandux japplika meta l-Artikolu 5b(1) tar-Regolament (UE) Nru 260/2012 tal-Parlament Ewropew u tal-Kunsill (
4
) ikun jeħtieġ li fornitur ta’ servizzi ta’ pagament li jinsab fi Stat Membru li ma għandux l-euro bħala l-munita tiegħu, fir-rigward ta’ trasferiment ta’ kreditu istantanju, jimponi imposta li tkun aktar baxxa mill-imposta li tkun imposta, fir-rigward tal-istess trasferiment ta’ kreditu istantanju, li kieku kellu jiġi applikat il-paragrafu 1 ta’ dan l-Artikolu. Għall-finijiet tal-ewwel subparagrafu ta’ dan il-paragrafu, it-terminu “trasferiment ta’ kreditu istantanju” jfisser trasferiment ta’ kreditu istantanju kif definit fl-Artikolu 2, il-punt (1a), tar-Regolament (UE) Nru 260/2012, li jkun f’euro u transfruntier.
1. Ħarsa ġenerali
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Regolamentazzjoni |
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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