ARTICLE · 15 JULY 2025

Statutory Prescription And Procedural Fairness In VAT Enforcement

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On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG)...

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Benjamin Farrugia

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On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG), which concerned a demand issued by the Commissioner for Tax and Customs (the "Commissioner") against the Appellant for unpaid Value Added Tax ("VAT"), together with administrative penalties and interest – chargeable in terms of the provisions of the Value Added Tax Act (Chapter 406 of the Laws of Malta) (the "VAT Act").

Key issues before the Administrative Review Tribunal

The demand was issued on 23 May, 2018, for approximately €37,000, and covered 17 consecutive VAT periods commencing in June 2010 and ending in June 2016.

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