| 21/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 27 |
Decided on 21 April 1959 |
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Whether A Bequest Of Money To Be Used To Promote The Canonisation Of A Saint Was A Bequest Of A Public Character
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The law granted exemption, inter alia, to bequests of a public character. The question was whether the (Maltese) public in general would obtain a benefit from the saint's canonization, or whether there were other relevant issues concerning the bequest.
The Board of Special Commissioners took the line that while the canonization of saints was something which was beneficial for the spiritual life of the public in general, one had to see whether the person instituting the bequest was intending to benefit all possible Maltese candidates for sainthood. In this case, the bequest only had as its purpose that of bringing forward the canonisation of testator's brother. Exemption was therefore denied.
The Court took a different line: "The question whether the purposes of a trust are beneficial to the community is not to be decided by the intention of the donor or settler". The Court held that a person was a saint not because he was so declared officially by the Church: he had nothing to gain from his public canonization. It was the Maltese public in general which would reap spiritual benefits if one of their compatriots was elevated to sainthood. The bequest was therefore declared to be exempt from tax as being of a public character.
Note: The law has since been changed somewhat in this respect, but this case gives a valuable guide as to how issues of a "public character" are to be reviewed.
BSC Case No: 29/58
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