Reference: 238/2000/1

Judgement Details


Date
26/02/2001
Court
OF CRIMINAL APPEAL (INFERIOR)
Judiciary
DE GAETANO VINCENT
Parties
IL-PULIZIJA vs CACHIA LINO
ECLI
N/A
Judgement Type
NOT AVAILABLE

Keywords / Summary


Keywords
RICEVUTA FISKALI, INTENZJONI TAL-AKKUZAT - RICEVUTA FISKALI, RICEVUTA FISKALI - RICEVUTA FISKALI, TAX INVOICE
Summary
Il-Qorti stabbiliet li kienet x'kienet l-intenzjoni ta' l-appellant meta naqas milli johrog ricevutafiskali u minflok hareg semplici "invoice", il-fatt jibqa' li hu naqas milli jottempera ruhhu mad-disposizzjonijiet tal-ligi li huma cari u ma jammettu ebda eccezzjoni ibbazata fuq l-intenzjoni ta' dak li jkun. Galadarba il-konsumatur ma kienx persuna registrata ghall-finijiet tal-VAT, l-appellantma setax johroglu "tax invoice" izda kellu johroglu ricevuta fiskali. Bil-fatt illi naqas milli johrog tali ricevuta, l-appellant kien qed jipperikola t-taxxa dovuta, indipendentement minn jekk in segwitu huwa ddikjarax tali taxxa fir-return ghax-xahar jew xhur relattivi.




Operational Programme 1
CONvErGE connected eGovernment


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