A judge yesterday dismissed an appeal by a 16-year-old boy who claimed he had failed to issue a VAT receipt during a village feast because he was inexperienced, having only been on the job for a few days.

The boy, who cannot be named because of his age, had finished his O-levels and started working two to three days before he was caught by a VAT inspector at the Birżebbuġa feast charging a customer without issuing a receipt.

He had just sold an €0.80 pizza to a child who then left without being given a fiscal receipt. A VAT inspector noticed the transaction and approached him.

He was found guilty by a magistrate and was reprimanded.

The boy appealed, pointing out that he had just started working and was not experienced in handling customers with the speed required in these circumstances. Furthermore, the prosecution only brought one witness who was weak. The amount sold was only minimal and he had no intention to harm his employer by not issuing the receipt.

Mr Justice Lawrence Quintano threw out the appeal and said that his age was already reflected in the original judgment, the fact that he was inexperienced was no excuse and the fact that only one witness was brought does not mean the evidence was inadequate in anyway.