ECC 623/1999
Type
Case
Court
Egypt Court of Cassation
Jurisdiction
Egypt
Taxonomy
Taxes Management, General Tax Law
Copyright
LexisNexis
Decision date
11 May 2000
Catchwords
Tax Estimate - Statement of Public Tax – Tax Statement
This case involved an objection to a tax authority tax assessment. A key issue was whether the tax statement should be considered a statement of public tax and should be provided to the tax authority.
Background
The tax authority estimated the net profits of the commercial activity for two defendants and applied Articles 34, 40 and 104 of the Income Tax Law over their case. The claimants objected to the estimates, and the case was referred to the commission of tax appeal. The commission decided to decrease the estimate.
The tax authority filed a case before the court of first instance in order to appeal the decision made by the commission.
The court dismissed the appeal.
The tax authority appealed the ruling before the court of appeal. The court upheld the appealed ruling.
Decision