Issue link: https://maltatoday.uberflip.com/i/1300177
maltatoday | SUNDAY • 18 OCTOBER 2020 15 FOR the purposes of tax val- uation, the Tax Commission- er is able to consider whether airspace purchased can be de- veloped. This was decided in a judgement delivered by Mr Justice Lawrence Mintoff on 14 October 2020 in PJPC Construc- tion Limited (C 10756) v. Kum- missarju tat-Taxxi. PJPC Construction Limited appealed from a decision of the Administrative Review Tribunal which held that the applicant did not satisfactorily prove that the estimation and the consequent liquidation of tax issued against it by the Tax Commissioner were excessive. The Administrative Review Tribunal made the following considerations. The Notice of (recte) an inter vivos transfer of immovable property that has been notified to the Tax Commissioner, provided for the transfer of an unnamed and unnumbered block of three apartments for the price of €58,234.33. After having been notified to this effect, the Tax Commissioner appointed an ar- chitect to provide an appraisal of the value of the acquired prop- erty at the time of the transfer. The first valuation amounted to €280,000. This was a best of judgment valuation since the ar- chitect did not access the prop- erty in order to carry out such appraisal. On the basis of this valuation, the Tax Commissioner issued a tax liquidation against the appel- lant whereby he was asked to pay the total sum of €22,198.92. Despite the above-mentioned notice, the applicant objected to such, claiming that the transfer concerned a transfer of air since the property was not yet built. Following this objection, the Tax Commissioner once again appointed the same architect to establish the value of the prop- erty at the time of sale. After having conducted a site inspec- tion, the architect expressed that the real market value for such property was €200,000. On the basis of such valuation, the Tax Commissioner rejected the ap- plicant's demand for the entire revocation of the liquidation and instead reduced the sum of tax payable to €14,170. The applicant felt aggrieved by this decision and lodged an appeal in front of the Admin- istrative Review Tribunal, re- questing that the Tax Commis- sioner's demand for payment be declared unfounded. The appli- cant claimed that the amount demanded by the Tax Commis- sioner was excessive, particu- larly, but not limited to the fact that there was merely a transfer of airspace. The Tribunal held that irre- spective of whether there was the purchase of a block of apart- ments as described in the notice to the Tax Commissioner or the purchase of airspace as alleged by the applicant, it was evident that what was acquired was meant for development and in fact, was being developed. Hence the Tribunal concluded that the applicant's claim that the tax liq- uidation issued against it was ex- cessive due to having purchased airspace rather than a block of apartments, was superfluous. The Tribunal further held that when property or airspace is ac- quired for its development or re-development, in providing an appraisal the architect has to take into consideration several elements such as the locality in which the property or the air- space is situated, the position of such, the size and the potential development that could actually be carried out. The applicant also claimed that in light of a declaration made by a different architect appointed by the applicant itself, the valua- tion and the consequent tax liq- uidation made by the architect appointed by the Tax Commis- sioner were still excessive. How- ever, the Administrative Review Tribunal did not give much weight to such declaration since it was not confirmed under oath. Such declaration being the on- ly evidence presented by the ap- plicant to sustain its claims, the Tribunal concluded that the ap- plicant did not manage to satis- factorily prove that the tax valu- ation and the liquidation carried out by the Tax Commissioner were excessive. Following such decision, an appeal was lodged by PJPC Con- struction Limited. The appellant claimed that it felt aggrieved by the decision of the Administra- tive Review Tribunal since the latter merely relied on the tes- timony given by the architect appointed by the Tax Commis- sioner. The appellant further argued that the Tribunal should have appointed an independ- ent architect to carry out such appraisal. However, these argu- ments were dismissed. The Court of Appeal held that the burden of proof lies upon the applicant since it was the one contesting the valuation of the architect appointed by the Tax Commissioner as excessive. Therefore, the applicant should have insisted on the appoint- ment of an independent archi- tect by the Tribunal. The Court of Appeal also dis- missed the appellant's claim that the right to a fair trial was violat- ed since the Tribunal discarded the declaration of the architect appointed by the appellant. The Court of Appeal held that for the declaration to be given more weight, the architect should have testified under oath. On this basis, the Court of Ap- peal rejected the appeal and con- firmed the appealed sentence in its entirety. LAW REPORT MALCOLM MIFSUD Mifsud & Mifsud Advocates LAW CLASSIFIEDS CLASSIFIEDS CLASSIFIEDS @ MEDIATODAY.COM.MT Tax valuation takes into consideration whether airspace can be developed HOLIDAY ACCOMMODATION MARSALFORN, Gozo - holiday apart- ments for short or long lets with magnifi- cent sea-views. Call 21556021, 27556021, 79426883 PROPERTY TO LET XLENDI - catering premises in prime site to let. Can be used for other commercial purposes. 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Applicants must be Maltese & English speaking and have a minimum of 1 year experience in Aluminium & PVC works. Apply by sending an email with your CV to info@ajenterprises.eu ANDRE APAP – A&A Contractors based in Iklin is recruiting full time labour- ers, skilled labourers, electricians, skilled labourers (power tools), steel fixers and shutterers - to work in the construction industry. Job involves manual labour/out- door work and can involve working from heights. English and/or Maltese speaking. Annual Gross Salary packages starting from Euro 9,600 annually. Apply via email aacontractors7@gmail.com CLEANER-RVC require an experienced Cleaner. The applicant must have 2 years' experience and possesses a good lev- el of spoken and written English. The candidate will be expected to perform cleaning duties and any needed help. Be a team-player willing to work in rapid- ly changing and dynamic environment. Interested applicants are to send their CV and covering letter to: info@rvcltd. com.mt CHEFs (Asian) - The Edge Take Away Ltd are seeking CHEFS, for immediate full- time employment in their Qormi outlet. The ideal candidates must have a mini- mum of one year experience specifically in the preparation of Turkish and other Asian dishes. Duties include identifying products of suitable standard for the res- taurant's kitchen, food preparation, actu- al cooking and serving of dishes. Salary offered to the right applicants 1,000 Euro per month. Interested candidates are to send their cv to bartolostephen@hot- mail.com by not later than Friday 23rd October 2020 specifying 'Chef (Asian)'. DRIVER-RVC are searching for an expe- rienced Truck/Lorry Driver with a CE Licence. This job requires operating truck with crane arm and folk-lifters, routine inspections and maintenance on vehicles, preparation of equipment for site, loading and delivering to and from required loca- tion and assisting in warehouse duties. Good command of English is essential. Full time (flexible hours). Interested applicants are to send their CV and cov- ering letter to: info@rvcltd.com.mt EXTRUDER & COILING MACHINE OPERATOR - required for the Low Voltage Electrical Cables - Experience Required - Knowledge of Arabic Speaking is an asset, please sent you CV to info@ smcables.com or call 21697888. HALIMA CONSTRUCTION LTD – located in San Gwann, has job posi- tions for waiters, cleaners and helpers in offices, hotels, hostels, guest hous- es, and other establishments, agricultural work (handling of agricultural produce) and for construction labourers, electri- cians, tile layers and woodworkers, Security Officers / Personnel. Applicants must have a minimum of 2 / 3 years experience, fluently speak English and other languages. Hourly rate Eur4.50. Interested applicants may send e-mail to: secretary@a-plusplus.eu. HR PLUS - we require Labourers, clean- ers, waiters, kitchen hands, drivers and plasterers. All vacancies are for full-time basis, job entails being competent and responsible. Lower secondary level of education is required and availability to work on weekends and public holidays. Interested parties are to apply by sending their CV to email: info@hrplusmalta.com JUNIOR OFFICE CLERK - a vacancy has arisen at a shipping company locat- ed in Marsa. Following requirements are O Level standard passes, computer lit- erate – Microsoft office, knowledge of Maltese and English languages. Ability to communicate and work on own initi- ative / 'hands-on' approach. 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For more info please call Village Concept on 99885352. SWAEY BROS LIMITED - a Maltese company, based in Mosta specialising in crane and boat services has an opening for Service Technician. Full Time employ- ment packages available. Maltese and/or English-speaking candidates can apply via email: swaey@swaey.com or call on (+356) 21416163. TILES LAYERS – candidates must be residing in Malta must speak Maltese or English another language will be an asset EU or Non-EU citizens welcome. Salary range between €800 -€1500 per month. Send your CV immediately to: mtclean- well@gmail.com WANTED COLLECTIBLE items such panini albums and loose stickers, old postcards and post- ed envelopes, medals, militaria, coins and paper money, books, toys, stamps, badges, paintings, gold & silver items etc. Call on 21310238, 99246632.