ECC 3967/2000
Type
Case
Court
Egypt Court of Cassation
Jurisdiction
Egypt
Taxonomy
Taxes Management, General Tax Law, Jurisdiction & Choice of Law, Civil Courts
Copyright
LexisNexis
Decision date
27 Jan 2000
Catchwords
Tax Assessment – Tax Forms – Jurisdiction – Court
This case involved a request for the dismissal of two tax forms. The court wrongly ruled one of the forms should be dismissed. It did not have the authority to do this as dismissal of a form meant dismissal of a tax assessment and the commission of tax appeal and not the court had authority to rule on this.
Background
A merchant filed a case against the tax authority before the court requesting the dismissal of tax forms No. 18 and No. 19. The merchant claimed that the tax form No. 19 did not include the elements of the tax assessment.
The court ruled that the tax form No. 19 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
The merchant appealed the ruling before the court of cassation and said in his grounds of appeal that the ruling had erred in the application of law and that the tax form No. 19 did not the elements of tax assessment and had no legal effect.