| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 83 |
Decided: 31 May, 1971 |
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Rights Of Objection And Appeal Cannot Be Denied In Cases Where The Assessment Is Raised Under Provisions Safeguarding The Tax Where It Is Feared That The Taxpayer May Go Abroad Before Payment. The Commissioner Can However Insist Upon Payment Despite The Objection Or Appeal
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The Income Tax Act has always contained provisions aimed at safeguarding the tax in cases where it is feared that the taxpayer may leave Malta without paying the tax. These provisions include the power to raise the assessment during the basis year itself and the power to ask for payment immediately. It is further stated that "Any person who has paid the tax in accordance with the demand... or who has given security... shall have the rights of objection and appeal...".
An assessment was raised upon the taxpayer under these provisions, and he was informed that he had no right of objection before payment or the giving of security. It is not clear how the matter ended up directly before the Court of Appeal, but the Revenue seem to have found no difficulty regarding this matter.
The Court held that once the wording of the provision was not a direct and unequivocal denial of the right of objection and appeal to the taxpayer, these fundamental rights could not be withheld. The law was interpreted to mean that the Commissioner had the right to collect the tax even though the taxpayer had made an objection or appeal.
(No BSC Case Number)
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