ECC 1058/67
Type
Case
Court
Egypt Court of Cassation
Jurisdiction
Egypt
Taxonomy
General Tax Law, Civil Evidence, Agency
Copyright
LexisNexis
Decision date
16 Mar 1999
Catchwords
Business Taxes – Optional Tax Registration – Evidence – Expert Report - Agency
This case involved a request by an individual for the cancellation of their optional tax registration. Although the individual's agent had stated the sales were above the limit for compulsory registration, an expert report had confirmed they were below the compulsory level so cancellation was possible.
Background
A citizen filed a case before Tanta Court of First Instance against the Tax Department requesting the cancellation of his optional registration from the Tax Department and that he be acquitted of any debts owed and refunded tax he was obliged to pay even though the amount of his transactions had not reached the registration limit of 54,000 Egyptian Pounds.
The Court of First Instance ruled in support of the cancellation of the plaintiff's registration with the tax department.
The defendant filed an appeal before the Court of Appeal who confirmed the Court of First Instance ruling.
Decision