The Commissioner for Revenue has published guidance relation to the 2020 budget measures introduced regarding the withholding tax due on the assignment of rights acquired under a promise of sale agreement (ċessjoni ta’ konvenju). This measure is retroactively applicable in relation to any assignments made from 1 January 2020 and the relative legislation will be...Read More

The Constitutional Court in the case (Rikors numru 22/19 GM) Joseph Grima, Georgina Grima, u Doreen Grima v L-Avukat Ġenerali u Lawrence Aquilina u Iris Aquilina has decided on two appeals, one filed by defendants Aquilina and the other appeal filed by the Attorney General (today the State’s Advocate) following a decision of the First...Read More

The New Private Residential Leases Act of 2019 Scope Act number XXVIII of 2019, the Private Residential Leases Act of 2019 (“the Act”), has been enacted primarily to ensure fairness, clarity and predictability in contractual relations between lessors and lessees and to safeguard and protect the right to adequate accommodation. Applicability This Act applies to...Read More

Not all lease agreements contain a force majeure provision. With respect to leases, force majeure is only referred to in “Sub-title I. Of the Letting of Things” of the Civil Code, article 1557, which refers to force majeure in one specific situation, namely  the repair of damages:   “The lessee shall in no case be responsible...Read More