The Constitutional Court's recent judgment in Farrugia v PM
Dr Robert Attard
Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta and member of the European Association of Tax Law Professors. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in transnational cases. Robert is a published author on tax law publishing articles in European Taxation and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several other books. Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read' describing Robert as ‘an expert in his field, without doubt one of Malta’s finest scholars on tax law’. Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance ... Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgment Farrugia v. PM.
The seminar will discuss the Constitutional Court’s recent judgment in Farrugia v. PM. The Constitutional Court held that the 1998 VAT penalty regime was disproportionate and consequently incompatible with the right to property. The whole penalty system was found to constitute an excessive burden. Successful cases based on the right to property are very rare. The remedy ordered by the Court consisted in a significant mitigation of penalties and punitive interest as well as the cancellation of 12 judgments delivered by the Criminal Courts (including judgments ordering an effective prison term). This important judgment is expected to have a profound impact on all pending cases relating to assessments and statements raised for years previous to 2009 and not only. The Constitutional Court has put forward a number of rules relating to tax penalties which will undoubtedly influence the development of existing and future Maltese penalty regimes.
3hr parking tickets are complimentary in the Hotel’s car park.
CPE Activitiy Certificates will be issued after the seminar.
Booking form: Judgment in Farrugia booking form
- Start date :09-04-2017
- Start time :15:15
- End date :09-04-2017
- End time :18:00
- Speakers:Dr. Robert Attard
- Venue:Le Meridien Hotel & SPA
The Constitutional Court's recent judgment in Farrugia v PM Enquiry Form
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