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Details
Reference: Volume 44A (1960), Part No. 1, Section 1, Page 15
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Judgement Details
Date
11/01/1960
Court
OF APPEAL (CIVIL, SUPERIOR)
Judiciary
MAMO ANTHONY J., MONTANARO GAUCI A.J., HARDING WILLIAM
Parties
NEG. GIUSEPPE MUSCAT ET. NE. vs ANTHONY CAMILLERI NE.
ECLI
N/A
Judgement Type
-
Linked Case
N/A
Keywords / Summary
Keywords
"BOOK BINDING CLOTH" - "TEXTILES" - DAZJU - DWANA - INTERPRETAZZJONI - KAP. 122 - LIGIJIET TRIBUTARJI
Summary
Meta ligi tributarja hija cara, ma hix permessa ebda nterpretazzjoni taghha, imma l-istess ghandha tigi applikata fis-sens letterali taghha; ghaliex l-ahjar interpretazzjoni ta' ligi tributarja, ankifid-dubju, hija dik letterali. Xoqqa li sservi biss ghall-legatura tal-kotba taqa' taht il-kwalifikata' materji tessili, u hija suggetta ghad-dazju fissat ghat-tessili, u mhix ezentata mid-dazju fuqir-rifless li hija servi ghall-kotba biss u dawn huma ezentati mid-dazju. Ghax il-ligi tad-dwana tassoggetta x-xoqqa ghal dan id-dazju, u tkun interpretazzjoni eccessivament stirakkjata dik li targumenta li, ladarba gie ezentat mid-dazju l-ktieb illegat, ghandu jigi ezentat mid-dazju l-materjal lijservi biex ktieb mhux legat jigi legat.
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