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Reference: Volume 43C (1959), Part No. 2, Section , Page 611
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Judgement Details
Date
31/01/1959
Court
CIVIL COURT, FIRST HALL
Judiciary
CAMILLERI ALBERT V.
Parties
PAUL MERCIECA, A.&C.E. vs NUTAR DR. VINCENZO GATT NE.
ECLI
N/A
Judgement Type
-
Linked Case
N/A
Keywords / Summary
Keywords
ART. 92(1) TAL-KAP. 70 - KONSOLIDAZZJONI TAL-UZUFRUTT - TAXXA TAS-SUCCESSJONI
Summary
Meta tmut persuna li kienet tippossjedi l-uzufrutt ta' fondi provenjenti minn fontijiet diversi u ghalhekk topera ruhha l-konsolidazzjoni tal-uzufrutt man-nuda proprjeta' favur il-persuni li kellhom din il-proprjeta' nuda, il-valur tal-konsolidazzjoni, u kwindi l-likwidazzjoni tat-taxxa tas-successjoni fuq dik il-konsolidazzjoni, ghandhom jitqiesu mhux billi jigu kunsidrati bhala assi uniku u wahdani dawk il-konsolidazzjonijiet, u tigi kalkulata t-taxxa fuq l-ammont kollu taghhom flimkien, immabilli kull konsolidazzjoni tigi kunsidrata ghaliha wehedha u t-taxxa tigi kalkulata fuq l-ammont hekk meqjus. Dawn id-devoluzzjonijiet li kien investit bihom l-uzufruttwarju bla ebda poter li jiddisponi minnhom ma' mewtu, u li johorgu mill-assi patrimonjali tieghu mad-decess tieghu, ghandhom ikunukunsidrati bhala assijiet separati u distinti mill-assi tad-decujus, suggetti ghat-taxxa fuq l-assiu karigu ta' min tghaddi fih il-konsolidazzjoni, u ghat-taxxa tas-successjoni regolabbli skond rativarjanti dipendenti mill-grad ta' parentela tad-debitur tat-taxxa mal-uzufruttwarju.
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