Reference: 3400/1996/1

Judgement Details


Date
18/01/2002
Court
CIVIL COURT, FIRST HALL
Judiciary
CARUANA DEMAJO GIANNINO
Parties
TESTA MARIO vs THEUMA ALFRED
ECLI
N/A
Judgement Type
FINAL JUDGEMENT

Keywords / Summary


Keywords
ECCEZZJONIJIET, INKOMPETENZA RATIONAE MATERIAE - KWISTJONIJIET TA` NATURA FISKALI - KUNTRATT, CAUSA ILLECITA - KUNTRATT, EVAZJONI FISKALI
Summary
Huwa minnu li hemm tribunal specjali bis-setgha li wahdu jisma' l-kawzi dwar it-taxxa fuq il-valur mizjud, izda l-kompetenza ta' dak it-tribunal hija biex jisma' u jaqta' biss kawzi minn jew kontra d-dipartiment relativ ghall-ghanijiet tal-gbir tat-taxxa u l-amministrazzjoni taghha, u ma tnaqqas xejn mill-kompetenza residwali tal-qrati ordinarji biex jisimghu kawzi minn persuni privati kontra persuni privati ohra ghall-harsien ta' interessi privati, ukoll jekk dawk il-kawzi ikollhom wkoll elementi ta' interess pubbliku.

Min jaghmel hlas ghandu interess legittimu li jitlob ricevuta fiskali ghal dak il-hlas, indipendentement minn kull azzjoni li jista' jaghzel li jaghmel jew li ma jaghmilx id-dipartiment, u dik it-talba ssir quddiem il-qrati civili.

Meta l-partijiet jaqblu lijevadu t-taxxa fuq il-valur mizjud ma jfissirx illi l-ftehim ma jiswiex ghal kollox kemm-il darba dan il-fattur jitqajjem quddiem Qorti jew illi r-ricevuta tista' ma tinharigx; ifisser biss illi jridisir aggustament fil-prezz miftiehem biex tithallas it-taxxa kollha dovuta, mahduma fuq il-bazi lil-prezz miftiehem huwa ghax-xoghol biss, sabiex hekk jithares l-interess pubbliku.




Operational Programme 1
CONvErGE connected eGovernment


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