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Details
Reference: 159/2013
Download
Judgement Details
Date
25/02/2016
Court
OF CRIMINAL APPEAL (INFERIOR)
Judiciary
GRIMA EDWINA
Parties
IL-PULIZIJA vs ATTARD PORTUGHES VICTOR
ECLI
ECLI:MT:AKI:2016:99291
Judgement Type
FINAL JUDGEMENT
Linked Case
IL-PULIZIJA vs ATTARD PORTUGHES VICTOR - 159/2013 - OF CRIMINAL APPEAL (INFERIOR), MALTA
Keywords / Summary
Keywords
PRESKRIZZJONI, VAT
Summary
Ma hemmx dubbju illi hekk kif id-denunzji tat-taxxa tal-VAT ma jigux sottomessi ghal perijodu relattiv, flimkien mal-hlas relattiv, issir l-infrazzjoni tal-ligi, izda tibda fis-sehh l-istat ta' illegalita li jintemm biss hekk kif isiru dawn id-denunzji u t-taxpayer ighaddi lill-Istat il-gbir fiskali li huwa ikun ghamel fil-kors tan-negozju tieghu u cioe' meta huwa ighaddi dawk il-flus mghoddija lilu mill-konsumatur lill-gvern bhala taxxa. Diment illi dan jibqa' ma ighamlux, jibqa' jipperdura l-istat ta' illegalita'. F'dan il-kaz, allura wiehed ma jistax jitkellem dwar preskrizzjoni. Il-preskrizzjoni tibda' tiddekorri biss mill-jum li fih ma tibqax il-permanenza tar-reat u dan fit-termini ta' dak stabbilit fl-artikolu 691(1) Kap.9.
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