| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 6/57 |
Decided: 15 March, 1957 |
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Non-retroactive effect of fiscal laws
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A claim for a refund submitted by appellant had been refused by the Commissioner on the basis that it was statute-barred. By the time the Commissioner had informed appellant of such refusal the Income Tax Act was amended by Parliament and the period of prescription lengthened. Appellant maintained that once a final decision had not been taken his claim could still be entertained, but the Commissioner contended that a statute-barred claim could not be re-opened.
Referring extensively to Court of Appeal decisions and Italian textbooks on the issue, the Board ruled that the principle of non-retroactive effect of laws was applicable. It was noted that the amending Act made transitory provisions in respect of other issues but not regarding the period of prescription. A claim which had already become statute-barred could not be re-opened once no specific provision to that effect was made in the amending Act.
An appeal was entered before the Court from this decision (see case no. 19).
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