Pubblikazzjoni ta' kawzi dwar it-taxxa fuq id-dhul

Id-Dipartiment tat-Taxxi Interni, b'kollaborazzjoni tal-Malta Institute of Taxation, qieg]ed jipprepara biex jippubblika d-de`i\jonijiet mog]tija mill-Qorti ta' l-Appell f'kaw\i li jolqtu t-taxxa fuq id-d]ul.

L-a]]ar pubblikazzjoni ta' dawn il-kaw\i kien sar aktar minn g]oxrin sena ilu, u m'g]adx fadal kopji x'jinbieg]u. G]alhekk [ie de`i\ li jsir stampar mill-[did tad-de`i\jonijiet kollha mog]tija mill-Qorti ta' l-Appell mill-ewwel de`i\joni li saret fl-1951. L-ewwel volum ta' dawn id-de`i\jonijiet, li jkopri l-Kaw\i Numri 1 sa 40, issa tlesta fi ktieb ta' madwar 340 pa[na. Dan il-volum jikkonsisti fil-kontenut s]i] tad-de`i\jonijiet, indi`i dettaljat skond is-su[[ett, u tabella li turi t-tibdil fl-iskedar ta' l-artikoli li kien hemm fid-diversi versjonijiet tal-Li[i dwar it-Taxxa fuq id-D]ul, minn mindu saret il-li[i fl-1948.

It-tieni volum ta' dawn id-de`i\jonijiet qieg]ed ji[i ppreparat g]all-pubblikazzjoni. Dan se jkopri l-Kaw\i Numri 41 sa 80. B]alissa hemm madwar 180 kaw\a g]all-pubblikazzjoni.

L-ewwel volum ta' dawn id-de`i\jonijiet jista' jinxtara mid-Dipartiment tat-Taxxi Interni, Taqsima ta' l-Accounts, Blokk 2, Floriana g]all-prezz ta' Lm5 kull kopja.

Publication of Income tax cases

The Inland Revenue Department, in collaboration with the Malta Institute of Taxation, is in the process of preparing for publication the decisions delivered by the Court of Appeal in Income Tax Cases.

The last publication of these cases was made more than 20 years ago, and the printed cases are now no longer available. It has therefore been decided to print all the decisions delivered by the Court of Appeal, starting from the very first decision given in 1951. The first volume of decisions, covering Cases Nos. 1 to 40, is now available in a hard-bound edition of some 340 pages. The volume contains the text of the decisions, a detailed index by subject matter, and a table of variances between the various versions of the income tax legislation over the years since the promulgation of the Income Tax Act in 1948.

The second volume of these decisions is in the process of final preparation for publication. This will cover Nos. 41 to 80. It is estimated that there are, to date decisions in some 180 cases, for publication.

Volume I of the Tax Cases can be obtained from the Inland Revenue Department, Accounts Section, Block 2, Floriana at the price of Lm5 per copy.