1. Direct Tax revenue
   1. Income Tax
   2. Duty on Docs and Transfers
      1. Laws
      2. What is taxed?
         1. Execution of specified docs
2. Indirect Tax revenue
   1. Import Duty
      1. Laws
         1. Import Duties Act. Cap 337.pdf
         2. Customs Code. 337.45.pdf
      2. What is taxed?
         1. Goods outside the EU imported into Malta
   2. Excise Duty
      1. Laws
         1. Excise Duty Act. Cap 382.pdf
      2. What is taxed?
         1. Certain goods are produced, imported and placed in Malta
            1. Alcohol
            2. Tobacco
            3. Energy Products
            4. Mobile Telephony Services
      3. When?
         1. Before goods are released for consumption
      4. Who?
         1. Trader (a-la VAT)
   3. Eco-Contribution
      1. Laws
         1. Eco-Contribution Act. 473.pdf
      2. What is taxed?
         1. Products which tends to be harmful
      3. Who?
         1. Producer
   4. VAT
      1. Laws
         1. VAT Act. Cap 406.pdf
3. Sixth Directive 77/388/EEC
   1. Article 33
4. All Laws