Malta - Maltese Tax Litigation Taken by Storm
- R. Attard
- European Taxation, 2014 (Volume 54), No 11
- 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.