Assistant Commissioner was entitled to car registration tax exemption, tribunal rules

A police officer who spent six years in Brussels as a member of the Diplomatic Corps was entitled to an exemption from the payment of registration tax on his personal car on his return to Malta, the Administrative Review Tribunal ruled. Assistant Commissioner Antoine Casha initiated the case against the Finance Ministry when he was superintendent. He claimed that the ministry had barred him from having his personal car exempt from registration tax, something he was entitled to because he was part of the diplomatic service and formed part of Malta’s permanent representation of Malta in Brussels, where he based for six years before returning to Malta. The ministry argued that although Dr Casha had lived abroad when he was member of diplomatic force, he was, for the purpose of the law, still considered resident in Malta so he could not benefit from the exemption. The tribunal found in AC Casha’s favour and overturned the ministry’s decision. Robert Abela appeared for Dr Casha.