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Dr Joseph Giglio attends ELSA event – Moot Court Competition

2 Company Directors of a well established company in the fish industry have been acquitted from all charges brought against them and have also...
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Yacht-s

VAT Guidelines – Yacht Leasing Operations

Further guidelines have been issued by the Malta Vat Department on the 28th February 2019. These guidelines refer specifically to Item 12 of Part...
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Automatism Excludes Criminal Responsibility

Automatism Excludes Criminal Responsibility In a judgement delivered recently, the Criminal Courts concluded that automatism excludes criminal responsibility. The facts of the case relate to a fatal traffic accident when the accused, whilst driving his vehicle, suffered from an epileptic fit. As a result of this, he blanked out for a few seconds and first […]
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THE EUROPEAN UNION SEEKS UNIFORMITY IN GENERAL ANTI-ABUSE RULE – GAAR

The beginning of the year has brought into effect Regulation 6 (GAAR) by virtue of Subsidiary Legislation 123.187, of the Income Tax Act, Chapter...
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Deadline to submit 15% Tax on Rental Income

Taxpayer may opt to pay the flat rate of taxation of 15% tax on rental income which applies to both residential and commercial property,...
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Malta’s Economy Rated A+ by Fitch Ratings

Fitch Ratings experts concluded its findings in a report that in the Maltese economy “the banking sector remains sound”. Malta has received an A+...
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Malta: A True Blockchain Island

Malta on the forefront with the enactment of three pieces of legislation; namely: The Malta Digital Innovation Act (the “MDIA Act”), The Innovative Technology...
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The Global Residence Programme (GRP)

The Global Residence Programme (GRP), implemented in 2013 enables an applicant and his/her dependents to benefit from a special tax status in Malta. Qualifying applicants would then be...
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Right to Hope. That’s Life!

The Constitutional Court has ruled, in the case of Brian Vella v. The Attorney General, that life sentences without parole which cannot be reviewed...
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