Year: 2024

The general rule is that VAT applies to the supply of goods or services made by a “Taxable Person” acting as such, defined under Article 5 of the VAT Act (Chapter 406 of the Laws of Malta) as a person who carries on an economic activity. This brings us to the question – are Directors […]

In discussions surrounding Maltese law, the concept of a ‘deposit’ in promise of sale agreements is often a source of significant misconceptions. The question of what happens to a deposit when a promise of sale expires without the final deed being published is particularly pressing. This issue was recently addressed in the judgment of the […]

Act No. XX of 2024 (the “Amending Act”) has brought about a number of changes to the laws governing leases and private residential leases with the most significant amendments found in the Private Residential Leases Act, Chapter 604 of the Laws of Malta (“Act”).  The legislator’s intention behind these changes is to enhance transparency and […]

On the 23rd of August 2024 a legal notice titled “Amendment or Revocation of a Condition imposed in a contract of a property transferred by the Government, the Lands Authority or Ecclesiastical Entities by means of a sale or emphyteusis Regulations” (L.N. 196 of 2024) (“New Regulations”), was published repealing L.N. 370 of 2020 (“Previous […]

Under the Maltese Civil Code, damages may be awarded for tortious liability, with the aim of reinstating the individual in the same exact position before the damage occurred (to the status quo ante), and contractual liability, with the aim to enforce a contract or to liquidate damages for failure to perform an obligation arising from […]

By virtue of Act XIII of 2024 – ‘Budget Measures Implementation Act, 2024’, Article 35 of the Duty on Documents and Transfers Act (Chapter 364 of the laws of Malta) has been supplemented by new sub-articles (9), (10), (11), (12) and (13), dedicated to transfers causa mortis of qualifying agricultural land. Pursuant to the newly […]

In a case presided over by Chief Justice Mark Chetcuti, Mr. Justice Christian Falzon Scerri and Madam Justice Josette Demicoli, decided on the 11th of April 2024, the Court of Appeal confirmed a judgment of the First Hall Civil Court which held that a lender could not recover amounts loaned to his borrower as the […]

The development of airspaces is a recurring subject, especially during the last couple of years. Owners of airspaces delve into legal dilemmas and sift through contracts, some of which quite historic, to understand how they can design the additional building above the said airspace. We have already looked into matters involving the right of use […]

The European Union has recognised that late payments in commercial transactions negatively affect the entire European economy, as each year, across Europe, thousands of businesses go bankrupt waiting for their invoices to be paid. With the objective of protecting European businesses, particularly SMEs, against late payment, the EU adopted Directive 2011/7/EU of the European Parliament […]