As the Commissioner of Police investigates the conduct of court-appointed forensic accounting expert Miroslava Milenovic, it is now established that income earned from the Maltese courts over many years was never taxed in Malta.
This is not conjecture.
It is verified.
Records reviewed and information available to this newsroom confirm that despite earning substantial income from the Law Courts of Malta over many years, no Maltese income tax was paid, no income tax registration was made, and no profits attributable to Maltese activities were declared to the Maltese tax authorities.
This finding raises serious issues that go well beyond qualifications or procedural matters currently under police scrutiny. This involves tax evasion and possible money laundering.
A CENTRAL ROLE IN MALTA’S MOST SENSITIVE INQUIRIES
Milenovic, a Serbian national, was appointed as an forensic accounting expert by the Maltese courts and worked on some of the country’s most high-profile and politically sensitive investigations, including: the Hospitals / Vitals Inquiry; the Electrogas Inquiry; Times of Malta and other magisterial inquiries.
Her engagement with the Maltese judiciary was continuous, open-ended, and long-term, spanning many years.
During this period:
(1) the Law Courts of Malta were a primary client for her.
(2) services were provided on a regular and habitual basis.
(3) large sums of public money were paid for advisory and expert services.
NO INCOME TAX PAID IN MALTA — FACT, NOT OPINION
Despite this sustained economic activity in Malta:
No income tax registration was made in Malta;
No income tax returns were filed;
No income tax was paid in Malta;
No declaration of profits attributable to Malta exists.
This has been verified through available records and documentation, not inferred.
The absence of any Maltese income tax footprint is not disputed by documentation — it is confirmed by it.
THE MALTA–SERBIA TAX TREATY IS CLEAR
The Malta–Serbia Double Taxation Treaty does not exempt this type of income from Maltese taxation.
On the contrary, the treaty explicitly provides that the furnishing of services, including services the Expert provided,carried out over an extended period,will constitute a Permanent Establishment in the country where the services are effectively performed. A physical office is not required.
Seven years of continuous advisory work for a Maltese state institution meets internationally recognised criteria for a taxable presence.
Once a Permanent Establishment exists tax on profits attributable to that activity should be paid in Malta.
The treaty does not allow income earned from Malta’s courts to escape tax altogether.
A TAXABLE PRESENCE WITHOUT TAX COMPLIANCE
Tax specialists consulted confirm that:
long-term advisory services, provided regularly to a Maltese public institution, generating substantial income over multiple years, constitute a taxable presence under Maltese law and treaty standards.
In such circumstances, income tax registration and payment in Malta are not optional — they are mandatory.
Yet in this case, they never happened.
POLICE INVESTIGATION MUST INCLUDE TAX
The Commissioner of Police is already investigating Milenovic on various matters, including issues related to qualifications and conduct.
However, the verified failure to pay income tax in Malta means that tax evasion and money laundering must now form part of that investigation.
This is not an administrative oversight.
It is not a technical misunderstanding.
Failure to register, declare, and pay income tax where required carries serious legal consequences under Maltese law.
PUBLIC MONEY DEMANDS PUBLIC ACCOUNTABILITY
Court-appointed experts occupy a position of exceptional trust.
They are paid with taxpayers’ money. They influence judicial outcomes of national importance. That status demands full compliance with Maltese law, including tax law.
If Maltese workers, professionals, and businesses are expected to declare and pay tax on income earned in Malta, the same standard must apply to foreign experts earning from Malta’s courts. Certainly money laundering activities by Court Experts cannot be tolerated.
Miroslava Milenovic’
THE NET MUST NOW WIDEN
The facts are established: long years of continuous service to Malta’s courts; substantial income earned from Malta; and no income tax paid in Malta.
The investigation cannot stop at conduct alone.
The Commissioner of Police must now ensure that tax evasion and money laundering is fully examined and enforced.
Anything less would be a failure of equal treatment under the law — and a betrayal of the taxpayer.
