Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/121379Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Gauci, Stefan Patrick | - |
| dc.contributor.author | Attard, Robert | - |
| dc.date.accessioned | 2024-04-25T14:35:40Z | - |
| dc.date.available | 2024-04-25T14:35:40Z | - |
| dc.date.issued | 2009 | - |
| dc.identifier.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. | en_GB |
| dc.identifier.isbn | 9789995780821 | - |
| dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/121379 | - |
| dc.description.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] | en_GB |
| dc.language.iso | en | en_GB |
| dc.publisher | Malta Institute of Taxation | en_GB |
| dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
| dc.subject | Taxation -- Law and legislation -- Malta | en_GB |
| dc.subject | Income tax -- Law and legislation -- Malta | en_GB |
| dc.subject | Malta. Income Tax Acts | en_GB |
| dc.subject | Malta. Commissioner for Revenue | en_GB |
| dc.subject | Convention for the Protection of Human Rights and Fundamental Freedoms (1950 November 5) | en_GB |
| dc.title | Powers of the revenue | en_GB |
| dc.title.alternative | Direct taxation manual : the income tax acts. 2 | en_GB |
| dc.type | bookPart | en_GB |
| dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
| dc.description.reviewed | peer-reviewed | en_GB |
| 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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