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What is the quality expected of a common dividing wall? The Court answers. The court declares itself on the conduct of a commercial partnership alleged to be contrary to the interests of its members as a whole Guidance Note on the Recovery Measure regarding Income Tax and Duty on Documents and Transfers

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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What is the SFDR and what are its main requirements for the financial market participants?

With effect from 10th March 2021, Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (the ‘SFDR’) will start to apply. This write-up purports to provide the readers with a high-level summary of the main requirements that emanate from the SFDR […]
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New Legal Notice allows for the extension of commercial emphyteutical concessions by application

The Ministry for Transport, Infrastructure and Capital Projects, has recently published Legal Notice 369 of 2020, entitled “Extension of Temporary Emphyteusis in a Contract for a Commercial Premises Transferred from the Government, the Lands Authority or Ecclesiastical Entities by Title of Emphyteusis Regulations, 2020”. According to these new regulations, as of the 5th of October […]
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Real Rights vs Personal Rights – What is What in the confines of a Contract of Sale between two parties (Vendor A and Purchaser A) as well as a respective third and separate party (Purchaser B)?

In a situation where a vendor (the original vendor) has sold a property by way of a contract of sale, and his purchaser (Purchaser A) later contracts into a second contract of sale with a second purchaser (Purchaser B), the question is – would Purchaser B be bound by the conditions of the original contract […]
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