| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 39/69 |
Decided: 14 October, 1970 |
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Residency and the provisions of the Vienna Convention of Diplomatic Relations
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Appellant's wife worked as a Secretary at the Embassy of the Federal Republic of Germany. When she married a Maltese citizen she automatically lost her German citizenship. When Malta attained Independence she applied for Maltese citizenship but it was not granted to her because she would not renounce her British Nationality. Eventually she reapplied for her German citizenship which application was still being considered at the time the appeal was lodged.
When giving evidence she admitted that she had been residing in Malta since she married in 1953. Though she would have preferred to live in Germany she had decided "to live here as this was my duty to my husband" and "I am remaining in Malta ... to be loyal to my husband" though she did not discount the possibility of returning to Germany should she manage to persuade her husband to join her. The Board pertinently noted that appellant did not give evidence.
It is a fact that Malta is a party to the Convention and its provisions have a force of law. In terms of the Convention diplomats enjoy various benefits including exemption "from all dues and taxes". Though "members of the administrative and technical staff of the mission together with members of their families forming part of their respective households" benefit from such privileges this concession is not applicable to "nationals of or permanently resident in the receiving state."
The Board was convinced that appellant's wife qualified as a resident of Malta in terms of law and, therefore, in terms of article 20 of the Income Tax Act her income was "deemed to be income of the husband and shall be charged in the name of the husband and not in her name" and chargeable to tax.
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