Malta - Constitutional Court Lambastes 1998 Penalty Regime
- R. Attard
- European Taxation, 2017 (Volume 57), No 8
- 12 July 2017
The decision of the Constitutional Court in Farrugia Anthony P v. Prime Minister Et (2017), wherein it was determined that the 1998 tax penalty regime created an excessive burden on taxpayers, has resulted in a significant abatement of interest and penalties. The author, in this note, comments on the impact of the decision.