Malta Bad Debts Realisation in the Small Claims Tribunal

Malta Budget Report 2003
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Procedures to reduce cases before
the Small Claims Tribunal


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.


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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