This article was originally submitted as part of PBL3003 and is being reproduced with the author’s permission. In it, Jacob Gatt examines the ECtHR judgment of De Legé v The Netherlands, focusing on the privilege against self-incrimination in the financial law sphere. The article also highlights the legal concerns and lack of clarity of Maltese […]
In this article, Dr Gianluca Barbieri analyses the issuance of guidelines, explanations or instructions by the Commissioner for Revenue and their consistency with classical Maltese legal theory. Gianluca Barbieri, ‘Is the issuance of guidelines, explanations or instructions by the Commissioner for Revenue consistent with Maltese legal theory?‘ (Online Law Journal, 30 November 2020). By virtue […]
Joanna Spiteri, ‘Jurisdiction to Tax’ (Online Law Journal, 23 February 2015). The main legislative provision under Maltese law which provides for jurisdiction to tax is article 4 sub article (1) of the Income Tax Act (‘ITA’).1 Such article deems as taxable any income of a person, accruing in or derived from Malta or elsewhere, and […]
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