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DC Field | Value | Language |
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dc.date.accessioned | 2020-10-13T08:22:47Z | - |
dc.date.available | 2020-10-13T08:22:47Z | - |
dc.date.issued | 2001 | - |
dc.identifier.citation | Fiott, D. (2001). A critical analysis of Maltese VAT legislation in the light of Article 93 of the Treaty of Rome (Master's dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/61649 | - |
dc.description | LL.D. | en_GB |
dc.description.abstract | This thesis will contain an overview of the basic concepts of a value added tax and an outline of Maltese VAT legislation. Secondly, the thesis will examine the implications of Article 93 of the Treaty of Rome and the developments that have lead to the adoption of the Sixth Council Directive on the harmonisation of the laws of VAT in Member States and other Directives amending or supplementing the Sixth Directive. Maltese VAT legislation is based on the main principles of EU VAT legislation and incorporates its basic concepts although there are a number of significant departures. The thesis will examine the main similarities and the main differences between the Maltese VAT Act and EU VAT legislation. The thesis will also illustrate the changes that will be required in order to align Maltese VAT law with the EU VAT system in view of Malta's prospective accession to EU membership. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
dc.subject | Value-added tax -- Law and legislation -- Malta | en_GB |
dc.subject | Taxpayer compliance -- Malta | en_GB |
dc.title | A critical analysis of Maltese VAT legislation in the light of Article 93 of the Treaty of Rome | en_GB |
dc.type | masterThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Laws | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Fiott, Damien | - |
Appears in Collections: | Dissertations - FacLaw - 1958-2009 |
Files in This Item:
File | Description | Size | Format | |
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Damien_Fiott_A CRITICAL ANALYSIS OF MALTESE VAT LEGISLATION IN THE LIGHT OF ARTICLE 93 OF THE TREATY OF ROME.pdf Restricted Access | 6.65 MB | Adobe PDF | View/Open Request a copy |
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