eCourts
Civil Cases
Judgements
Insolvencies
Judicial Sales
Hall Usage
Services
Get Mobile Notifications
Pay Court Fines
Pay Court Registry Fees
Help
Chat
Malti
English
Log In
Home
Search Judgements
Details
Reference: Volume 48D (1964), Part No. 2, Section , Page 952
Download
Judgement Details
Date
15/04/1964
Court
CIVIL COURT, FIRST HALL
Judiciary
MAGRI EDWARDO
Parties
ALFRED ANASTASI NOMINE vs ANTHONY CAMILLERI, O.B.E. NOMINE
ECLI
N/A
Judgement Type
-
Linked Case
N/A
Keywords / Summary
Keywords
ACCESSORJU - LIGIJIET TRIBUTARJI - MATERJA FISCALI
Summary
Bil-kelma "accessorju" minn "accessio" wiehed ghandu jifhem haga li qeghda taggungi ruhha ma ohra ul-ligi fl-art. 611 tal-Kodici Civili tiskjarixxi dana l-koncett billi taghtina idea dwar il-funzjonital-accessorju fil-konfront tal-principal b'dawna l-kliem fejn: "titqies parti principali dik li maghha l-ohra tkun giet mghaqqda biss ghall-uzu jew ghall-uzu jew ghat-tizjin ta' dik il-parti, jew sabiex taghmilha kompluta. F'materja fiskali, huwa konsiljabbli li meta d-Dwanier jistabilixxi kriterju dwar imposizzjoni ta' dazju fuq oggett importat, u dana l-kriterju jigi esegwit ghal zmien konsiderevoli. Il-gurisprudenza tat-Tribunal taghna dejjem sostniet li "l-ligijiet tributarji la ghandhomjigu interpretati konta l-kontribwent u lanqas kontra l-erarju; izda ghandhom jinterpretaw ruhhom skond l-ispirtu u l-ittra tal-ligi li tkun li minnhom jitnissel bir-regoli tal-ermenewtika grammatikali, u logiku, u fid-dubju ghandhom pjuttost jigu risoluti affermattivament, l-ghaliex il-kawza tad-dazju, jew imposta xi tkun, hija ta' utilita' pubblika.
Click here to search again.