Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/121642Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Attard, Robert | - |
| dc.date.accessioned | 2024-04-30T12:10:38Z | - |
| dc.date.available | 2024-04-30T12:10:38Z | - |
| dc.date.issued | 2017 | - |
| dc.identifier.citation | Attard, R. (2017). Constitutional court lambastes 1998 penalty regime. European Taxation, 57(8), 358-360. | en_GB |
| dc.identifier.issn | 00143138 | - |
| dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/121642 | - |
| dc.description.abstract | 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. | en_GB |
| dc.language.iso | en | en_GB |
| dc.publisher | International Bureau of Fiscal Documentation | en_GB |
| dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
| dc.subject | Constitutional courts -- Malta | en_GB |
| dc.subject | Tax penalties -- Malta | en_GB |
| dc.subject | Tax protests and appeals -- Malta -- Cases | en_GB |
| dc.subject | Value-added tax -- Law and legislation -- Malta | en_GB |
| dc.title | Constitutional court lambastes 1998 penalty regime | en_GB |
| dc.type | article | 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 |
| dc.publication.title | European Taxation | en_GB |
| Appears in Collections: | Scholarly Works - FacEMAAcc | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Constitutional court lambastes 1998 penalty regime.pdf Restricted Access | 2.46 MB | Adobe PDF | View/Open Request a copy |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.