Reference: 544/2012

Judgement Details


Date
16/06/2014
Court
OF CRIMINAL APPEAL (INFERIOR)
Judiciary
QUINTANO LAWRENCE
Parties
IL-PULIZIJA vs AXISA JOSEPH
ECLI
ECLI:MT:AKI:2014:88491
Judgement Type
FINAL JUDGEMENT

Keywords / Summary


Summary
Dan il-kaz kien jirrigwarda hlas ta'VAT. L-appellant issottometta li kien fl-impossibilita li jhallas izda il-Qorti waqt li apprezzat li saru xi sforzi da parti tal-appellant biex jithallas dak li kien dovut, iddeciediet li ma tistax tilqa' dik il-parti tal-appell dwar il-principju ‘Impossibilia nemo tenetur'. It-taxxa tkun ingabret mill-pagamenti tan-nies li jkunu qabbdu lill-appellant biex jaghmlilhom ix-xoghol tal-bini. Huwa dmir ta' min ikun rregistrat li dawn il-flus jinghataw lid-dipartiment fiz-zmien indikat mil-ligi. Dan manifestament ma sarx. Lanqas ma tista' tintlaqa' s-sottomissjoni li ghax ikun hemm diffikultajiet f'relazzjoni, allura din tiggustifika n-nuqqas ta' taxxa. Jekk tintlaqa' tali sottomissjoni, bin-numru ta' relazzjonijiet ta' kull xorta li ma jkomplux dejjem jizdied, tkun qed tigi pperikolata taxxa li tkun vitali ghall-erarju Malti. Inoltre, jekk wiehed ma jafx jikteb u jaqra, la huwa ghazel li jirregistra ghall-VAT, allura jrid jiehu hsieb li l-persuna delegata biex taghmel dmirijiet li jorbtu lilu, tkun persuna li wiehed jista' jafda fiha. Hu x'inhu l-livell tal-edukazzjoni, hadd m'huwa ezenti li jhallas dik it-taxxa li jkun gabar minn ghand hadd iehor.




Operational Programme 1
CONvErGE connected eGovernment


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