Reference: Volume 48D (1964), Part No. 2, Section , Page 952

Judgement Details


Date
15/04/1964
Court
CIVIL COURT, FIRST HALL
Judiciary
MAGRI EDWARDO
Parties
ALFRED ANASTASI NOMINE vs ANTHONY CAMILLERI, O.B.E. NOMINE
ECLI
N/A
Judgement Type
-
Linked Case
N/A

Keywords / Summary


Keywords
ACCESSORJU - LIGIJIET TRIBUTARJI - MATERJA FISCALI
Summary
Bil-kelma "accessorju" minn "accessio" wiehed ghandu jifhem haga li qeghda taggungi ruhha ma ohra ul-ligi fl-art. 611 tal-Kodici Civili tiskjarixxi dana l-koncett billi taghtina idea dwar il-funzjonital-accessorju fil-konfront tal-principal b'dawna l-kliem fejn: "titqies parti principali dik li maghha l-ohra tkun giet mghaqqda biss ghall-uzu jew ghall-uzu jew ghat-tizjin ta' dik il-parti, jew sabiex taghmilha kompluta. F'materja fiskali, huwa konsiljabbli li meta d-Dwanier jistabilixxi kriterju dwar imposizzjoni ta' dazju fuq oggett importat, u dana l-kriterju jigi esegwit ghal zmien konsiderevoli. Il-gurisprudenza tat-Tribunal taghna dejjem sostniet li "l-ligijiet tributarji la ghandhomjigu interpretati konta l-kontribwent u lanqas kontra l-erarju; izda ghandhom jinterpretaw ruhhom skond l-ispirtu u l-ittra tal-ligi li tkun li minnhom jitnissel bir-regoli tal-ermenewtika grammatikali, u logiku, u fid-dubju ghandhom pjuttost jigu risoluti affermattivament, l-ghaliex il-kawza tad-dazju, jew imposta xi tkun, hija ta' utilita' pubblika.




Operational Programme 1
CONvErGE connected eGovernment


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