ECC 3665/2000
Type
Case
Court
Egypt Court of Cassation
Jurisdiction
Egypt
Taxonomy
General Tax Law, General Succession Law & Estate Planning, Appeals
Copyright
LexisNexis
Decision date
8 Feb 2000
Catchwords
Tax Estimate – Inheritance – Appeal – Deadline
This case involved a case filed by the heirs of a man on tax estimates involving him. The key issue was whether the heirs had filed their appeal within the necessary deadline as they had received the relevant letter from the tax authorities.
Background
The tax authority estimated the net profits of the business of some defendants' father for the period from 1975 to 1979. The defendants objected to the estimates and the case was referred to the commission of tax appeal which decreased the estimates. The defendants appealed the decision before court of first instance.
The court ruled that the estimates should be decreased.
The tax authority appealed the ruling before the court of appeal. The court upheld the appealed ruling.
Decision