Reference: Volume 45C (1961), Part No. 1, Section 3, Page 514

Judgement Details


Date
03/06/1961
Court
OF APPEAL (CIVIL, INFERIOR)
Judiciary
HARDING WILLIAM
Parties
ALBERT MIZZI NE. vs ANTHONY CAMILLERI NE.
ECLI
N/A
Judgement Type
-
Linked Case
N/A

Keywords / Summary


Keywords
"CONTAINERS" - "PLASTIC PAILS" - DAZJU - INTERPRETAZZJONI TAL-LIGIJIET FISKALI - KONSWETUDINI - MARGERINA
Summary
F'materja ta' ligijiet fiskali, l-orjentament tal-gurisprudenza lokali u estera fil-passat aktarx kien illi fid-dubju ghandha tigi segwita l-interpretazzjoni l-aktar favorevoli ghall-kontribwent; immaaktar recentement gie ritenut, bir-ragun, illi din l-interpretazzjoni la ghandha tkun favur jew kontra l-kontribwent, u lanqas favur jew kontra l-erarju, imma illi l-ligijiet tributarji ghandhom jigunterpretati skond ir-regoli soliti u normali tal-ermenewtika grammatikali u logika. Kwantu ghall-valur tal-konswetudini bhala element interpretattiv tal-ligi, din hi massima komuni, minn zmienijietantiki ripetutament espressa minn awturi u gudikanti; s'intendi, meta l-ligi toffri xi dubju; ghaliex, meta l-kliem tal-ligi jkunu cari, ma hemmx lok ghall-interpretazzjoni u ghar-rikors ghall-konswetudini; u s'intendi wkoll li din l-osservanza jew konswetudini tkun mhux xi att izolat, imma ghal zmien diskretament twil li fih tigi ripetuta, u li tkun univoka, u li tkun "rite probata". Hekk, ladarba l-margerina hija "duty free", u l-"containers" ma kienux ihallsu dazju, dan id-dazju ma hemmx lokli jigi mpost fuq l-istess "containers" minhabba l-fatt li dawn bdew jigu minn barra tal-plastic, ul-margerina bdiet tigi mportata minn barra fi bramel tal-plastic, meta l-bramel tal-injam jew taz-zingu li fihom kienet tigi qabel ma kienux ihallsu dazju. U ma jiswiex kontra din il-konkluzjoni l-fatt illi dawn il-bramel tal-plastic, wara li jinbiegh il-kontenut taghhom, jinbieghu bhala oggett ase' u huma "a marketable commodity".




Operational Programme 1
CONvErGE connected eGovernment


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