CCOVICH said:You should have paid the €40 on closing the account. The tax has not been abolished, but you only pay it once in any one year as long as you have only one account active at any point in time.
Did you write to MBNA telling them you were closing the account or did you merely cut up the card?
If the card has not been active, you may not be liable, but you should have formally closed the account with MBNA.