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https://www.um.edu.mt/library/oar/handle/123456789/121379| Title: | Powers of the revenue |
| Other Titles: | Direct taxation manual : the income tax acts. 2 |
| Authors: | Gauci, Stefan Patrick Attard, Robert |
| Keywords: | Taxation -- Law and legislation -- Malta Income tax -- Law and legislation -- Malta Malta. Income Tax Acts Malta. Commissioner for Revenue Convention for the Protection of Human Rights and Fundamental Freedoms (1950 November 5) |
| Issue Date: | 2009 |
| Publisher: | Malta Institute of Taxation |
| Citation: | Gauci, S. P., & Attard, R. (2009). Powers of the revenue. In Malta Institute of Taxation (Ed.), Direct taxation manual: the income tax acts. 2 (pp. 359-383). Malta: Institute of Taxation. |
| Abstract: | The powers of the Commissioner of Inland Revenue and the Judicial Review of such powers. Two linked legal provisions vest the Commissioner of Inland with the power to administer the Income Tax Acts. The Commissioner of Inland Revenue is not only vested with the power to administer the Acts but he is also vested with the power to delegate to any person his 'rights, duties, powers and other functions'. [excerpt] |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/121379 |
| ISBN: | 9789995780821 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Powers of the revenue 2009.pdf Restricted Access | 12.28 MB | Adobe PDF | View/Open Request a copy |
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