Reference: 26/2001/1

Judgement Details

Date
14/05/2001
Court
OF CRIMINAL APPEAL (INFERIOR)
Judiciary
VELLA PATRICK
Parties
IL-PULIZIJA vs MIFSUD DENNIS
ECLI
N/A
Judgement Type
NOT AVAILABLE
Linked Case
IL-PULIZIJA vs MIFSUD DENNIS - 26/2001/1 - OF CRIMINAL APPEAL (INFERIOR), MALTA

Keywords / Summary

Keywords
RICEVUTA FISKALI, NUQQAS TA` HRUG TA` - RICEVUTA FISKALI, OBBLIGU TAL-PERSUNA REGISTRATA MAL-KUMMISSARJU TAT-T-TAXXA FUQ IL-VALUR MIZJUD
Summary
L-obbligu li tinhareg u tinghata r-ricevuta fiskali qieghed strettament fuq il-persuna registrata mal-Kummissarju tat-Taxxa fuq il-Valur Mizjud, u, ghalhekk, hu biss tenut li jara li kull min ikun haxi provvista minghandu w hallas ghaliha, ghandha tinghatalu dik ir-ricevuta. Mhiex raguni jew xi skuza legalment valida li jinghad li il-konsumatur lahaq telaq qabel ma setghat tinghatalu r-ricevuta.


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