Constitutional Court Delivers Landmark Double Jeopardy Decision

Journal
Author
Attard, R.
Country
Malta
Published Date
Issue
European Taxation 2015 (Volume 55), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In May 2015, the Constitutional Court of Malta ruled that, in certain cases, the Maltese tax penalty procedure is incompatible with the European Convention on Human Rights. This note describes the ruling.