- The Civil Court nullified an €8.39 million VAT assessment against Shapoorji Pallonji (Malta) Limited due to procedural errors by the Commissioner for Revenue.
- The Commissioner failed to follow mandatory legal steps, including issuing a provisional assessment and proper notification, thus denying the company the right to contest the claim.
- The court found that notification by publication was improperly used, as the company’s correct address was known and could have been easily verified.
- As a result, the VAT assessment was declared invalid, and the company’s requests were upheld.
Source: maltatoday.com.mt
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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