CPE Event Details
VAT and Income Tax Laws – Enforcement and Constitutional Rights (M1720)



Registration Time: 13.15

Session Time: 13.30 - 16.45 including a 15-minute coffee break 

Speaker: Dr Robert Attard  
Venue: Lower Ground, Tower Training Centre, Swatar


The seminar will discuss the whole Maltese Tax Enforcement System focusing on the tax collection system; the issuance of demand notes and executive titles especially. The Constitution of Malta and the European Convention on Human Rights allow States the rights to right to levy and collect taxes but such rights are not absolute and must co-exist with fundamental human rights. The seminar will discuss how human rights have influenced the Maltese State’s right to investigate taxpayers, assess taxpayers, charge penalties and collect tax debts. 
  • To provide a thorough understanding of the whole tax Enforcement system (Income Tax, Vat and Duty)
  • To discuss Human Rights and their relevance in the tax enforcement system
  • A General Description of the Current Tax Enforcement System
  • Constitutional Issues Relative to Tax Enforcement
  • Recent Developments
This seminar is relevant for Accountants, tax advisors, auditors, tax and financial services lawyers and students.

Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta and member of the European Association of Tax Law Professors. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in transnational cases. Robert is a published author on tax law contributing to four I.B.F.D publications. His articles have appeared in European Taxation and the British Tax Review. Robert's most recent tax publication is Principles of Maltese Income Tax Law 2013.  Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read' describing Robert as ‘an expert in his field, ... without doubt one of Malta’s finest scholars on tax law’.  Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance ... Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’.  Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued Malta's leading tax cases including John Geranzi v. KTI (Constitutional Court).


MIA Members: €32.50
Non-MIA Members: €65.00
Retired Members: €10.00
Students: €16.25

Individual bookings are to be placed and paid online (below). 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with payment. 


Start Date: 21/11/2017


End Date: 21/11/2017


Service Provider: The Malta Institute of Accountants


Type Hours
Core 3.00


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