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Malta - Maltese Tax Litigation Taken by Storm

Country:
Malta
Author:
R. Attard
Issue:
European Taxation, 2014 (Volume 54), No 11
Published:
3 October 2014
The decision of the Constitutional Court in John Geranzi Limited v. Commissioner of Inland Revenue, wherein it was determined that a taxpayer’s right to a fair hearing had been infringed and that Maltese additional tax is in the nature of a criminal sanction, has had a significant impact on both tax law cases and substantive law. The author, in this note, comments on the impact of the decision.
 
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