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Malta - Constitutional Court Delivers Landmark Double Jeopardy Decision

Country:
Malta
Author:
R. Attard
Issue:
European Taxation, 2015 (Volume 55), No 11
Published:
5 October 2015
In May 2015, the Constitutional Court of Malta ruled that, in certain cases, the Maltese tax penalty procedure is incompatible with the European Convention on Human Rights. This note describes the ruling.
 
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