Reference: 197/2002

Judgement Details


Date
16/01/2003
Court
OF CRIMINAL APPEAL (INFERIOR)
Judiciary
GALEA DEBONO JOSEPH
Parties
IL-PULIZIJA vs SANT JESMOND
ECLI
N/A
Judgement Type
FINAL JUDGEMENT

Keywords / Summary


Keywords
RICEVUTA FISKALI, IMPJEGAT TAL-PERSUNA REGISTRATA - RICEVUTA FISKALI, NUQQAS TA` HRUG TA` - RICEVUTA FISKALI, PERSUNA REGISTRATA
Summary
Meta xi haga ssir jew tonqos milli ssir minn persuna li tkun qed tagixxi ghan-nom ta' persuna registrata ghall-finijiet tat-Taxxa fuq il-Valur Mizjud, ghandu jitqies bhallikieku dik il-haga tkun saret jew naqset milli ssir sew minn dik il-persuna l-ohra kif ukoll mill-persuna registrata. Il-persunaregistrata, pero', tista tezimi ruha minn din ir-responsabilta' vikarja jekk tipprova , imqar fuqbazi ta' probabilta' jew (a) li ma kienetx taf u li ma setghetx b'diligenza ragonevoli tkun taf b'dak l-eghmil jew nuqqas jew (b) li tkun ghamlet kull ma setghet taghmel biex izzomm milli jsir dakl-eghmil jew nuqqas. Mela l-persuna registrata trid tkun hi li tipprova dawn ic-cirkostanzi w danaalmenu fuq bazi ta' probabbilita' - li hu l-kriterju tal-grad tal-prova impost fuq l-akkuzat fil-kamp penali , fejn hu tenut li jipprova xi haga.




Operational Programme 1
CONvErGE connected eGovernment


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