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malta
budget report 2002 malta budget 2003 malta budget 2002
Procedures to reduce cases before Currently: For a credit to be declared a bad debt, the IRD used to require legal procedures and a Court Degree - caused a substantial increase of cases before Small Claims Tribunal (rather than debt collection, the aim was to obtain a Court Degree for bad debt. Measure: A reduction of the procedures for companies to turn credit into bad debts without need to litigate in the Tribunal. more details later...
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