ECC 6090/2000

This case involved whether a doctor who worked for a medical centre attached to a university was covered by an exemption employees of public administrative entities or the local councils and the public bureaus.

Background

The tax authority estimated the net profits of a doctor and he objected to the estimates. The case was then referred to the commission of tax appeal which decided that the rules of Article 59(2) of Egypt Law No. 157/1981 were relevant.

The doctor filed a case against the tax authority before the court in order to appeal the decision.

The court upheld the mentioned decision.

The doctor appealed the ruling before the court of appeal. The court amended the appealed ruling and ruled that the rules of Article 55 and 56 of Egypt Law No. 157/1981 should be applied on the case.

Decision