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https://www.um.edu.mt/library/oar/handle/123456789/146524| Title: | When crime pays |
| Authors: | Aquilina, Kevin |
| Keywords: | Tax evasion -- Law and legislation -- Malta Tax penalties -- Malta Money laundering -- Law and legislation -- Malta Equality before the law -- Malta Criminal justice, Administration of -- Moral and ethical aspects |
| Issue Date: | 2026 |
| Publisher: | Standard Publications Ltd. |
| Citation: | Aquilina, K. (2026, May 17). When crime pays. The Malta Independent on Sunday, p. 18. |
| Abstract: | The Various Revenue Laws (Amendment) Act, 2025 – Act No XXX of 2025 – a recently enacted law, raises grave criminal justice sentencing policy issues. If A commits the crimes of, say, forgery of documents, money laundering, false declarations, (hereafter non-tax evasion crimes) together with tax evasion, if the tax, additional tax, interest thereon, and an additional fine are all paid to government, the latter turns a Nelson’s blind eye and absolves A from the criminal punishment of imprisonment and/or a criminal fine, as the case may be, for the non-tax evasion crimes even these are more serious than tax evasion. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/146524 |
| Appears in Collections: | Scholarly Works - FacLawMCT |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| When crime pays.pdf | 72.9 kB | Adobe PDF | View/Open |
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