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Upcoming events

    • 4 Mar 2026
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45 including a 15-minute break
    Speaker: Dr Robert Attard
    Venue:   Online Webinar
    Participation Fees 
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    The session will discuss circumstances when officers of a limited liability company become liable for debts and penalties due by the company they serve in. The webinar will discuss legislative provisions and case-law.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    • Officers and the Corporate Veil
    • The Theory of Disregard
    • The Companies Act
    • The VAT Act
    • The Income Tax Acts
    • Other Pertinent Legislation

    Why is the session of relevance to our members?

    Understanding when officers can become personally liable, especially under the Companies Act and tax legislation, enables accountants to better advise clients, identify risks and support sound corporate governance.

    Target Audience

    Accountants, Auditors, Lawyers and Officers of Limited Liability Companies

    Speaker's Profile

    Robert is  EY Malta's Tax Leader, a tenured senior lecturer at the University of Malta and a member of the European Association of Tax Law Professors. In the 2015-2017 IBFD General Report on the Protection of Taxpayers’ Rights, Robert was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. In Malta, Robert argued cases at all levels arguing a suite of Constitutional cases (the Geranzi Case m, the Angelo Zahra Case and others) that have led to a paradigm shift relating to the legal classification of administrative penalties. He submitted arguments in the ECtHR Grand Chamber Case of Lekic v. Slovenia and forms part of the Supervisory Council of the Observatory for Taxpayers’ Rights. In 2021, the EATLP invited him to draft its submissions to the EU Commission relating to EU taxpayer protection. Having served as a panelist at the 2015 IFA Congress, he formed part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone). Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review. Robert’s books on Maltese taxation have been cited by the Administrative Review Tribunal and the Court of Appeal (including especially the Paul Ciantar Case and Case 27/18VG involving the taxation of highly mobile workers). Robert’s most recent publication is Taxation at the European Court of Human Rights co-authored with former ECtHR judge Pinto de Albuquerque (Wolters Kluwer Law 2023). 

    EVeNT CPE COMPETENCies


    3  Core

    WEBINARS TERMS AND CONDITIONS

    Terms and conditions  apply


    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

               

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E-mail: info@miamalta.org

Tel. +356 2258 1900

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