Category: Law

According to the Private Residential Leases (Tax Rebate) Rules, 2020 (Legal Notice 258 of 2020) issued on the 23rd of June 2020, a person who derives income from a private residential lease could be entitled to a tax rebate if all conditions are satisfied as hereinunder explained. These rules apply to income derived on or […]

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 […]

On Wednesday 29th July 2020, Parliament unanimously approved Bills no. 140 and 141 of 2020 at Committee Stage, before it adjourned for summer recess. These Bills endeavour to make significant reforms to the Constitution of Malta, by amending the appointment of the President of Malta; the Chief Justice; Judges and Magistrates; and altering the composition […]

On the 10th of July 2020, a Legal Notice entitled Companies Act (Public Companies – Annual General Meetings) Regulations, 2020, was published addressing those public companies whose annual general meeting was due during the global COVID-19 pandemic. The regulations apply to those public companies which, due to the closing of certain venues and restrictions on […]

The Court of Appeal on the 20th of July 2020, has confirmed a previous decision of the First Hall Civil Court, wherein the court ordered two contractors and an architect to pay more than € 67,000 jointly in damages, to the family members of a woman deceased after a property collapse in Sliema. The collapse […]

By Notary Cory Greenland The COVID-19 pandemic has altered society and the economy drastically; and the immovable property transfers sector undoubtedly was also impacted. On 8th June 2020 the Government of Malta announced a number of incentives applicable to both duty on documents/transfers (the tax levied on Transferees) and the Property Transfer Tax (levied on […]

New rules have been published through LN 121 of 2020 on the taxation on the assignment of rights acquired under a promise of sale for immovable property situate in Malta. Such rules shall be applicable to any assignments made: on or after 1 January 2020; through a written agreement which is signed by the assignor […]

On the 27th March 2020, the Court of Appeal in the case Middlesea Insurance plc vs Emanuel Ciantar et spoke about the extent of liability of an insurance company in vehicle collisions with respect to third party victims. The Court seemed to base its judgment after deliberating on the applicability of Subsidiary Legislation 403.13 to […]

Despite the Superintendent’s order for the closure of the Courts of Justice as from the 16th March, 2020 (Legal Notice 65 of 2020), the Constitutional Court on the 27th March 2020 delivered a landmark judgment when it comes to domestic violence. Presided by Chief Justice Joseph Azzopardi, Mr. Justice Giannino Caruana Demajo and Mr. Justice […]