/library/oar/handle/123456789/64101 2025-12-26T14:56:14Z /library/oar/handle/123456789/64233 Title: Id-Dritt : Volume 15 : 1990 Abstract: 1/ Michael A. Tanti - Editorial -- 2/ Wolf-Dieter Barz - The Maltese statuti e ordinamenti of 1533 -- 3/ Barry Spitz - Tax havens and how they work -- 4/ Paul E. Micallef - Small claims adjudication: an alternative mode of dispute resolution -- 5/ Joseph Bajada -- Immaturity and the juridical ability to contract marriage in terms of canon 1095 of the code of canon law -- 6/ Kevin Aquilina - Maltese legislation on the prevention, reduction and control of marine pollution: a critical study -- 7/ Anton Micallef - The international protection of human rights and freedoms: recent efforts in Malta -- 8/ Clifford Borg-Marks - The People's Republic of China administrative procedure law -- 9/ Christopher Spiteri - Interview with Mr. Justice Professor Wallace PH. Gulia, B.A.,B.SC.,Ph.C., D.P.A., M.A. (Admin.),LL.D. 1990-01-01T00:00:00Z /library/oar/handle/123456789/64232 Title: Editorial [Id-Dritt, 15, 1990] Abstract: Notwithstanding the difficulties of preparing such a publication containing articles of a high standard to serve, not only the legal community in Malta but also those beyond our shores and of financing its production, this Editorship's commitment to publish the Law Journal annually has been met once again. Indeed, I must thank MID MED BANK LIMITED for making this possible by sponsoring this edition of ID-DRITT. 1990-01-01T00:00:00Z /library/oar/handle/123456789/64231 Title: The Maltese statuti e ordinamenti of 1533 Authors: Barz, Wolf-Dieter Abstract: The Order of St. John of Jerusalem, which had developed itself into a military power during the Crusades in the Near East, became once again master of the land or possessed the possibility to have similar power. Among its territories it had estates in the principality of Antioch and in the earldom of Tripoli. From the times of the Crusaders' states, no laws have been passed on to us that the Order issued for its domains. A lot of reasons that are not going to be mentioned here speak in favour of the fact that no laws were made. Evidently only in the Order's state of Rhodes, which the Knights founded in the late Middle Ages and were able to hold till the early Modem Times did the Order engaged itself in enacting laws. We know also of similar activities that the Order did for parts of its provinces, where it was able to obtain relative rights and provincial jurisdiction. Driven from Rhodes, the "Maltese" Order became the Ruler of Malta in 1530 when Charles V as King of Spain and a King of ( the Two) Sicilies gave them the Maltese Islands as a fief. Here the Order undertook law-giving functions and within three years of taking power it proclaimed these Statuti e Ordinamenti . Before transcribing and translating the text one should mention some legal and historical observations concerning this law and its origin. 1990-01-01T00:00:00Z /library/oar/handle/123456789/64230 Title: Tax havens and how they work Authors: Spitz, Barry Abstract: It's a well-known fact that people who squawk about their taxes may be divided into two classes. They are: men and women. Over a span of three generations the Schmidt family had built up a mighty cosmetics empire and still managed to keep the stock tightly in the family's hands. The Schmidts had only one problem: none of them could afford to die. German inheritance tax would have forced a sale of stock worth more than many national budgets. An answer had to be found. First I moved the Schmidts physically to tax havens -- Elke and her children to the Mediterranean, Walter and his family to the Caribbean, and Andrea who was a living advertisement for seventy years of using the family beauty products went to England, the best tax haven of them all. Then we moved the technology offshore. Not to Liechtenstein where the rights might not have been recognized in other countries, but to the Bahamas where a token factory could be set up. Finally we dealt with the children's and grandchildren's future tax problems through offshore trusts in Jersey. Now everyone could afford to die, but they still decided not to. As it has been so elegantly phrased by the American Judge Learned Hand, "There is nothing sinister in so arranging one's affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right." And so: welcome to the tax haven -- everyone's natural place of shelter from the blast of onshore taxation. 1990-01-01T00:00:00Z