35. Are there provisions for any other form of indirect public funding?
Malta
'Political parties benefit, however, from indirect public funding in the form of tax exemption and media access. The law also provides for a fiscal exemption applying to political parties. Article 12(1)(f) of the Income Tax Act (Chapter 123 of the Laws of Malta) stipulates that the income of any political party, including the income of clubs adhering to political parties are exempt from taxation. A second tax exemption is provided by the Value Added Tax Act (Chapter 406 of the Laws of Malta) i.e. that non-profit making organisations, such as political parties, are exempt from Value Added Tax for the supply of services for the benefit of their members in return for a subscription fixed in accordance with their rules.' (p. 7) (Source: GRECO (2009) Evaluation Report on Malta on Transparency of Party Funding (Theme II))
BLANK
