A recent decision by the Administrative Review Tribunal (ART) involving additional tax imposed by the Maltese tax authorities has shifted the burden of proof on the tax authorities, while tax payers will no longer be considered guilty until they are proved innocent. This contrasts with other decisions by the Maltese Courts, in which tax assessments issued by the tax authorities are considered to be correct and it is up to the tax payer to prove that such assessments are incorrect so as to prove his innocence.
Nevertheless jurisprudence seems to be taking a different stand as the 2012 judgment delivered by the Constitutional Court in the case of John Geranzi Limited vs Commissioner of Inland Revenue (CIR) has shown. In this case, the Constitutional Court ordered the CIR to pay the sum of €30,000 in compensation to the tax payer.
