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Amendments to the Guidelines regarding VAT treatment of Yacht Leasing Shipping, Yachting and Transport

Amendments to the Guidelines regarding VAT treatment of Yacht Leasing

The Commissioner for Revenue has recently published an amended version of the Guidelines regarding the VAT treatment of Yacht Leasing in Malta. The most noticeable modification from the previous Guidelines relates to the determination of the use of the yacht within and outside EU territorial waters during the lease period. The previous Guidelines acknowledged the difficulty in trailing the movements of a pleasure yacht in order to determine the period the yacht spends within EU territorial waters, and therefore established the estimated percentage portion of the lease spent within EU territorial waters on the length of the yacht and means…
MamoTCV
9th March 2018
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Sub-Letting of Commercial Tenements After 31st May 2018 – Let it Be! Litigation & Dispute Resolution

Sub-Letting of Commercial Tenements After 31st May 2018 – Let it Be!

In terms of article 1531I of the Civil Code, as introduced by the amendments to the rent laws in 2009, a lease of commercial premises made before the 1st June 1995 shall terminate on 31st May 2028, unless a specific period has been stipulated in a contract and subject to the other specific provisions contained in this provision as may be applicable in a given case.In the case of sub-letting of commercial tenements made before the 1st June 1995, these shall terminate on 31st May 2018. This cut-off date does not apply if the sub-lease was made by agreement with…
Jonathan Abela Fiorentino
8th March 2018
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Sub-Letting of Commercial Tenements After 31st May 2018 – Let it Be! Litigation & Dispute Resolution

Sub-Letting of Commercial Tenements After 31st May 2018 – Let it Be!

In terms of article 1531I of the Civil Code, as introduced by the amendments to the rent laws in 2009, a lease of commercial premises made before the 1st June 1995 shall terminate on 31st May 2028, unless a specific period has been stipulated in a contract and subject to the other specific provisions contained in this provision as may be applicable in a given case.In the case of sub-letting of commercial tenements made before the 1st June 1995, these shall terminate on 31st May 2018. This cut-off date does not apply if the sub-lease was made by agreement with…
Jonathan Abela Fiorentino
8th March 2018
Career Exploration for University Students 2022 News

Career Exploration for University Students 2022

Mamo TCV is seeking to recruit university students for a summer internship programme at the firm, across all its areas of practice. The programme is designed to give students practical, hands-on experience by working within a leading law firm, thus helping them to prepare for their future careers in their chosen area of specialisation. Interested candidates are encouraged to indicate their preferred areas of practice by selecting at least three departments of interest. The chosen applicants will be involved in projects that will expose them to the chosen area of practice in a working environment, drawing on the technical and…
MTCV ADMIN
6th March 2018
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MaltaToday speaks with MAMO TCV Advocates on the concerns and stability behind cryptocurrencies Telecoms, Media & Technology

MaltaToday speaks with MAMO TCV Advocates on the concerns and stability behind cryptocurrencies

MaltaToday speaks with Christina Scicluna, Senior Associate at MAMO TCV Advocates on the concerns surrounding cryptocurrencies and whether the price fluctuations of cryptocurrencies pose a threat to the stability of the market. The way investors are protected and what may be done to increase such protection is also discussed. The interview discusses certain misconceptions surrounding cryptocurrencies, with particular focus on anonymity of users and whether the use of cryptocurrencies facilitates money laundering or whether this too is a misconception. The hands-on approach and positive attitude which the Government has taken towards this new industry, as evidenced by the consultation document…
Ian Busuttil
2nd March 2018
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MaltaToday speaks with MAMO TCV Advocates on the concerns and stability behind cryptocurrencies Telecoms, Media & Technology

MaltaToday speaks with MAMO TCV Advocates on the concerns and stability behind cryptocurrencies

MaltaToday speaks with Christina Scicluna, Senior Associate at MAMO TCV Advocates on the concerns surrounding cryptocurrencies and whether the price fluctuations of cryptocurrencies pose a threat to the stability of the market. The way investors are protected and what may be done to increase such protection is also discussed. The interview discusses certain misconceptions surrounding cryptocurrencies, with particular focus on anonymity of users and whether the use of cryptocurrencies facilitates money laundering or whether this too is a misconception. The hands-on approach and positive attitude which the Government has taken towards this new industry, as evidenced by the consultation document…
Ian Busuttil
2nd March 2018