+Artikolu 38 5.
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Artikolu 38 5.
Il-fatturi aggravanti li ġejjin għandhom japplikaw fir-rigward tal-multi msemmija fil-paragrafu 1:
(a)
il-ksur ikun twettaq b'mod intenzjonali;
(b)
il-ksur ikun twettaq ripetutament;
(c)
il-ksur ikun twettaq fuq perijodu ta' aktar minn tliet xhur;
(d)
il-ksur ikun kixef dgħufijiet sistematiċi fl-organizzazzjoni tal-entità, partikolarmnet fil-proċeduri, fis-sistemi ta' ġestjoni jew fil-kontrolli interni tagħha,
(e)
ma tkun ittieħdet l-ebda azzjoni ta' rimedju sa minn meta jkun ġie identifikat il-ksur;
(f)
il-maniġent superjuri tal-entità ma jkunx ikkoopera mal-Bord fit-twettiq tal-investigazzjonijiet tiegħu.
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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