Maltese Tax Litigation Taken by Storm

Journal
Attard, R.
Malta
European Taxation 2014 (Volume 54), No. 11
Format/Price
JournalUSD 45

The decision of the Constitutional Court in John Geranzi Limited v. Commissioner of Inland Revenue, wherein it was determined that a taxpayer’s right to a fair hearing had been infringed and that Maltese additional tax is in the nature of a criminal sanction, has had a significant impact on both tax law cases and substantive law. The author, in this note, comments on the impact of the decision.