Reference: Volume 43B (1959), Part No. 1, Section , Page 336

Judgement Details

Date
26/06/1959
Court
OF APPEAL (CIVIL, SUPERIOR)
Judiciary
HARDING WILLIAM, MAMO ANTHONY J., MONTANARO GAUCI A.J.
Parties
AVUKAT SIR PHILIP PULLICINO NE vs PROF. NUTAR DR. VINCENZO GATT NE.
ECLI
N/A
Judgement Type
-
Linked Case
N/A

Keywords / Summary

Keywords
LEGAT "FREE OF DUTY" - TAXXA TAS-SUCCESSJONI
Summary
Il-valur ta' legat imholli "free of duty", ghall-finijiet tat-taxxa tas-successjoni, ghandu jkun il-valur nett tal-legat b'zieda tal-ammont tat-taxxa li l-legatarju kien ikollu jhallas, jew jirrifondi lill-eredi, kieku l-legat ma giex ezentat mit-taxxa. Xejn ma jiswa illi l-pratika tad-Dipartiment tat-Taxxi Interni ghall-imghoddi kienet dejjem li t-tassazzjoni f'kaz simili ssir xort'ohra. La darba dik il-prattika tigi kontestata, jehtieg li l-Qorti tara jekk hix sewwa jew le.


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