Principles of Maltese income tax law

Abstract

In 2005, when I published an Introduction to Income Tax Theory, I said that I was the first to write on Maltese Tax Law after 36 years. Fortunately, the environment has changed and, in the past few years, a number of books on Maltese tax law have been published. Soon, we are going to have more books on Maltese tax law than cookery books! In this book I tried to create a tool which students may use to find the principal norms 'all under one roof' structuring the discussion by topic with references to case law. Local tax judgements are very hard to retrieve and in my discussions I incorporated large extracts from unpublished case-law. In this book I am publishing my notes on interpretation and my analysis of judgements on taxation and human rights. I have updated Principles of Maltese Tax Law with most of the changes which have occurred since then, from Act II of 2009 to the Act which implements Budget 2013. This book is an update to Principles of Maltese Tax Law, and more. [excerpt from the Preface]