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https://www.um.edu.mt/library/oar/handle/123456789/132402| Title: | The impact that the judgment of the European Court of Human Rights in De Legé v The Netherlands may have on Maltese tax law |
| Authors: | Gatt, Jacob |
| Keywords: | Human rights -- Malta European Court of Human Rights European Court of Human Rights -- Cases Income tax -- Law and legislation -- Malta Tax administration and procedure -- Malta Malta. Income Tax Acts European Convention on Human Rights Payroll tax -- Malta |
| Issue Date: | 2023 |
| Publisher: | Għaqda Studenti tal-Liġi |
| Citation: | Gatt, J. (2023). The impact that the judgment of the European Court of Human Rights in De Legé v The Netherlands may have on Maltese tax law. Online Law Journal, 2023, 1-9. |
| Abstract: | This article was originally submitted as part of PBL3003 and is being reproduced with the author’s permission. In it, Jacob Gatt examines the ECtHR judgment of De Legé v The Netherlands, focusing on the privilege against self-incrimination in the financial law sphere. The article also highlights the legal concerns and lack of clarity of Maltese law in this respect, anticipating potential pitfalls and the necessity for legal revision. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/132402 |
| Appears in Collections: | Online Law Journal |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| The impact that the judgment of the European Court of Human Rights in De Legé v The Netherlands may have on Maltese tax law.pdf | 393.19 kB | Adobe PDF | View/Open |
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