- Alexander Fenech, director of E.C. Municipals Limited, was prosecuted for failing to issue fiscal receipts for services rendered to Agenzija Ambjent Malta on three occasions.
- The defence argued the transactions were business-to-business and not subject to the fiscal receipt requirement under the Thirteenth Schedule, but the Court found they were business-to-consumer due to Agenzija Ambjent Malta’s registration status.
- Fenech admitted no fiscal receipts were issued, and the company never applied for fiscal receipt books; invoices were also invalid for lacking the client’s VAT number.
- The Court found Fenech fully responsible and guilty of breaching fiscal obligations.
- He was fined €1,000, payable in €100 monthly instalments, with imprisonment as a consequence for non-payment.
Source: zampapartners.com
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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