ECC 664/2000
Type
Case
Court
Egypt Court of Cassation
Jurisdiction
Egypt
Taxonomy
General Tax Law, Taxes Management, Appeals
Copyright
LexisNexis
Decision date
13 Jun 2000
Catchwords
Tax Assessment – Tax Form – Appeal – Elements of Taxation
This case involved a challenge to a tax assessment. The tax authority had been wrong to issue a tax form which did not include the elements of taxation.
Background
The tax authority estimated the net profits of the defendants' business in trading in house appliances for the period from 1977 to 1981 and informed them with tax forms No. 18 and No. 19. The defendants objected to the estimates and the case was referred to the commission of tax appeal. The commission decided to decrease the estimates.
The defendants appealed the decision before the court of first instance court. The court ruled that tax form No. 19 should be dismissed and the decision made by the commission should be dismissed.
The tax authority appealed the ruling before the court of appeal. The court dismissed the appealed ruling and referred the case to the first instance court.
Decision