Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/121642| Title: | Constitutional court lambastes 1998 penalty regime |
| Authors: | Attard, Robert |
| Keywords: | Constitutional courts -- Malta Tax penalties -- Malta Tax protests and appeals -- Malta -- Cases Value-added tax -- Law and legislation -- Malta |
| Issue Date: | 2017 |
| Publisher: | International Bureau of Fiscal Documentation |
| Citation: | Attard, R. (2017). Constitutional court lambastes 1998 penalty regime. European Taxation, 57(8), 358-360. |
| Abstract: | The decision of the Constitutional Court in Farrugia Anthony P v. Prime Minister Et (2017), wherein it was determined that the 1998 tax penalty regime created an excessive burden on taxpayers, has resulted in a significant abatement of interest and penalties. The author, in this note, comments on the impact of the decision. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121642 |
| ISSN: | 00143138 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Constitutional court lambastes 1998 penalty regime.pdf Restricted Access | 2.46 MB | Adobe PDF | View/Open Request a copy |
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