ECC 3392/64

This case involved a disputed stamp tax assessment. The committee of appeals rules the assessment of stamp tax on cotton supplies should be cancelled. The receipts from cotton deliveries were freight documents which should be taxed according to Article 67 of Egypt Law No. 111/1980.

Background

A company opposed the tax authority's assessment of stamp tax owed for the period from 1988 to 1991 and the dispute was referred to the committee of appeals. The committee of appeals cancelled the assessment of stamp taxes on cotton supplies but upheld the other assessments.

The company appealed the decision of the committee of appeals before the elementary court but the court dismissed the appeal.

The company appealed the ruling before the court of appeal. The court abandoned the appealed ruling and accepted the appeal in form but rejected it on merit and upheld the committee's decision.

Decision