31/05/2002

OF APPEAL (CIVIL, SUPERIOR)

ARRIGO NOEL V., CAMILLERI JOSEPH D., FILLETTI JOSEPH A.

TALIANA ANTHONY vs DIRETTUR TAS-SIGURTA' SOCJALI

N/A

FINAL JUDGEMENT

TALIANA ANTHONY vs DIRETTUR TAS-SIGURTA' SOCJALI - 432/2000/1 - TA' L-APPELLI CIVILI (SUPERJURI), MALTA

CHILDREN`S ALLOWANCE, DHUL FINANZJARJU - CHILDREN`S ALLOWANCE, PROFITTI SOCJETARJI MHUX DISTRIBWITI

Profitti mhux distribwiti ta' socjeta' kummercjali ghandhom jitqiesu bhala parti mid-dhul finanzjarju ta' min suppost jircievihom u ghal fini ta' ffissar tal-mezzi tieghu riferibbilment ghall-"means test" li jrid isir biex jitqies jekk persuna hijiex intitolata tircievi, u f'liema ammont, l-"allowance" fuq il-tfal dipendenti (children's allowance). Tali profitti iridu jigu meqjusa fit-totalita` taghhom minghajr ma titnaqqas it-taxxa fuq id-dhul relattiva, u dan peress illi l-Ligi stess hija siekta dwar tali tnaqqis - ubi lex voluit dixit