Month: March 2021

The court declares itself on the conduct of a commercial partnership alleged to be contrary to the interests of its members as a whole

In a case brought before the Civil Court (Commercial Section), presided over by Mr. Justice Joseph Zammit McKeon, and decided on the 25th of February 2021, the conduct of a commercial partnership en nom collectif, made up of three partners, was brought under scrutiny. One of the partners filed judicial proceedings against the other partners, […]
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Guidance Note on the Recovery Measure regarding Income Tax and Duty on Documents and Transfers

The Capital Transfer Duty Department and the Office of the Commissioner For Revenue have published the revised guidelines in connection with the extension of the above-captioned fiscal incentives. The Guidance Note can be viewed here: https://cfr.gov.mt/en/inlandrevenue/legal-technical/Documents/Guidance%20Note%20on%20Recovery%20Measure%20ITA%20DDTA.pdf It is also confirmed that: The deadline for the publication of final deeds is now extended to January 2022. […]
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