On 28 February, 2025, the Administrative Review Tribunal (the “Tribunal”) delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG), which concerned a demand issued by the Commissioner for Tax and Customs (the “Commissioner”) against the Appellant for unpaid Value Added Tax (“VAT”), together with administrative penalties and interest – chargeable in terms of the provisions of the Value Added Tax Act (Chapter 406 of the Laws of Malta) (the “VAT Act”).
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