Reference: Volume 44D (1960), Part No. 4, Section , Page 824

Judgement Details


Date
03/03/1960
Court
OF CRIMINAL APPEAL (INFERIOR)
Judiciary
FLORES JOSEPH
Parties
IL-PULIZIJA vs ANTHONY ZAHRA
ECLI
N/A
Judgement Type
-
Linked Case
N/A

Keywords / Summary


Keywords
BEJGH TA' OGGETTI BI PREZZ ECCESSIV - G.N. NRU. 539/1956 U 674/1956 - IMPORTAZZJONI - PROFITT
Summary
Il-ligi rilevanti tiddefinixxi kif ghandu jigi kalkulat il-profitt li ghalieh hu ntitolat l-importatur ta' merkanzija minn barra; u riedet tassigura li, zbarkat l-oggett, kull spejjez li l-importaturjinkorri sakemm l-istess oggett jinbiegh; ma jitqiesux fil-fissazzjoni tal-prezz li bih ghandu jinbiegh dak l-oggett. Dan ifisser illi l-profitt li ghalieh hu ntitolat l-importatur huwa biss dak kalkulat bil-percentwali ndikata mil-ligi fuq id-dazju ghall-oggett zbarkat, u illi fil-kalkulazzjoni tal-prezz ma ghandhomx jitqiesu spejjez ohra ncidentali, bhal dawk ghat-trasport, magazzinagg, jew imghax. Fil-kaz li l-importatur jaghmel fl-oggett importat xi alterazzjonijiet jew miljoramenti, allura, ghalkemm ir-rata ta' profitt ghandha tibqa' xorta kif stabbilita mill-ligi, huwa jkun intitolat jithallas taghhom, purke' fil-limiti li ma jkunux irregolari jew ezorbitanti; ma jistghux, ghalhekk,jitqiesu bhala miljoramenti fl-oggetti importati, fil-kaz ta' sodod, l-armar tal-istess sodod biex jinbieghu, u lanqas id-danni li l-importatur ikun talvolta sofra, ghax ikun, per ezempju, biegh xi oggetti bit-telf minhabba li kienu bil-hsara.




Operational Programme 1
CONvErGE connected eGovernment


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies. More Info