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Reference: 1343/1993/2
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Judgement Details
Date
25/05/2001
Court
OF APPEAL (CIVIL, SUPERIOR)
Judiciary
SAID PULLICINO JOSEPH, AGIUS CARMEL A., CAMILLERI JOSEPH D.
Parties
KUMMISSARJU TAT-TAXXI NTERNI vs SERGE JOSEPH ET
ECLI
N/A
Judgement Type
NOT AVAILABLE
Linked Case
KUMMISSARJU TAT-TAXXI NTERNI vs SERGE JOSEPH ET - 1343/1993/2 - OF APPEAL (CIVIL, SUPERIOR), MALTA
Keywords / Summary
Keywords
LIGI, DRITTIJIET KWEZITI - LIGI, RETROATTIVITA` TA`
Summary
Il-ligijiet fiskali huma suggetti bhal-ligi komuni ghall-principju ta' non retroattivita. L-istess ligijiet fiskali japplikaw ruhhom u ghandhom setgha u effikacja ghall-attijiet u trasferimenti li jsiru waqt li huma attivi. Bhala konsegwenza ulterjuri tat-tieni principju fuq menzjonat ghall-attijietu trasferimenti li jkunu saru taht il-ligi antika jew precedenti ghall-gdida, l-istess huma retti mil-ligi li tahtom ikunu gja' kompjuti. L-atti mibdija taht il-ligi antika, li jestendu ruhhom taht il-gdida, ghandhom ikunu imperati minn dina l-ahhar ligi. Fejn ikun jezisti veru u propju dritt kwezit kompjut taht il-ligi antecedenti dan ghandu effikacja fih innifsu li jirrezisti ghall-applikazzjoni tal-ligi, anke fiskali, gdida f'kaz ta' mutament tal-ligi anterjuri.
Dawn il-principji m'humiex assoluti billi jistghu jsibu eccezzjoni u limitazzjoni fil-kazijiet kollha fejn il-ligi espressament tiddisponi diversament.
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