Reference: Volume 43D (1959), Part No. 2, Section , Page 786

Judgement Details


Date
29/10/1959
Court
CIVIL COURT, FIRST HALL
Judiciary
MAGRI ALBERT J.
Parties
JOSEPH CARUANA CURRAN NE. vs ANTHONY CAMILLERI NE.
ECLI
N/A
Judgement Type
-
Linked Case
N/A

Keywords / Summary


Keywords
"IMPORT DUTIES (ASSIMILATION) REGULATIONS, 1958" - DAZJU - NOTIFIKAZZJONI TAL-GVERN 605 TAL-1958 - RETROATTIVITA'
Summary
Biex il-ligi jkollha effett retroattiv, jehtieg li dan l-effett jirrizulta b'mod l-aktar car u zgur;u ghaldaqstant, fid-dubju ghandu jkun eskluz. Konsegwentement, jekk johorgu regolamenti li jezentaw mid-dazju xi oggetti li jigu mportati minn barra, bl-indikazzjoni espressa tad-data li fiha dawk ir-regolamenti ghandhom jibdew isehhu, l-istess regolamenti ma jistghux jigu nterpretati fis-sens lighandhom effett retroattiv; u min ikun importa minn dawk l-oggetti hekk ezentati qabel ma bdew isehhu dawk ir-regolamenti ma jistax jippretendi li jitlob ir-rifuzjoni tad-dazju li huwa jkun hallas biprotesta biex ikun jista' jirtira l-merkanzija mportata. Ghalkemm si tratta ta' ligi fiskali, ma ghandhiex issehh ir-regola "in dubio contra fiscum"; ghax dubju ma hemmx, billi s-sens tal-ligi huwa car.




Operational Programme 1
CONvErGE connected eGovernment


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