ECC 3959/2000
Type
Case
Court
Egypt Court of Cassation
Jurisdiction
Egypt
Taxonomy
Taxes Management, General Tax Law, Civil Courts, Jurisdiction & Choice of Law
Copyright
LexisNexis
Decision date
27 Jan 2000
Catchwords
Tax Assessment – Tax Forms – Court – Jurisdiction
This case involved a request for a dismissal of tax forms which did not include tax assessment elements. The dismissal of the forms would lead to the dismissal of the assessment so the issue should be considered by the commission of tax appeals and not the courts.
Background
Some merchants filed a case against the tax authority before the court requesting the dismissal of tax forms No. 6 and No. 19. The merchants claimed that the forms did not include the tax assessment elements.
The court ruled that the forms should be dismissed.
The tax authority appealed the ruling before the court of appeal. The court dismissed the appealed ruling and refused to consider the case.
Decision