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Member Articles


VAT - Amendment of Declaration Forms and Respective Filling Instructions

By Ordinance no. 337/2023 published on the 07th of November, which entered into force on November 8, 2023, the Secretary of State for Tax Affairs amended the model of the monthly global declaration referred to in article ...

The Malta Budget 2024 Highlights – Impact On The Real Estate Market

Author: Dr Ramona GaleaPublished: 1st November 2023Real Estate Unit The Malta Budget 2024 was presented to Parliament by the Minister for Finance and Employment on the 30th October 2023. In his budget speech the Ministe ...

Malta and EU Tax and Compliance Policy Bulletin 89

Author: David Marinelli Common EU list of third country jurisdictions for tax purposes The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Rus ...

New Case Law for M&A Practice in Germany on the Seller’s Duty of Disclosure - Is the Posting of Documents in an Electronic Data Room Sufficient for Disclosure?

A seller does not regularly satisfy its duty of disclosure to the buyer simply by "somehow" posting documents about the fact requiring disclosure in an electronic data room - Federal Court of Justice ruling of 15.09.2023 ...

Cantarella Bros Pty Ltd v Lavazza Australia Pty Ltd – How to Determine “Ordinary Signification”

The recent decision of Cantarella Bros Pty Ltd v Lavazza Australia Pty Ltd (No 3) [2023] FCA 1258 considers the proper interpretation of the test to determine whether a trade mark holds an “ordinary signification” fo ...

Unfair Contract Terms and Independent Contractors – Are Your Templates at Risk Under New Reforms?

The Unfair Contract Terms regime has been amended, coming into effect on 9 November 2023. While employment contracts are not impacted by the regime, contractor agreements in many cases will be. Additionally, proposed cha ...

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