Background

A company objected to the tax authority's stamp tax assessment over the period from 20/11/1991 until 28/02/1995 and the dispute was referred to the committee of appeals. The committee decided to uphold the assessment. The company filed a case to appeal this decision.

The court ruled that the assessment should be dismissed and the tax authority had no right to claim 92500 Egyptian Pounds. The court also ordered the tax authority to pay the company 41234.375 Egyptian Pounds.

The tax authority appealed the ruling before the court of appeal. The court abandoned the appealed ruling on ordering the tax authority to pay 41234.375 Egyptian Pounds.

The company appealed the ruling before the court of cassation and stated in its grounds of appeal that the ruling had erred in the application of law because the court had established its ruling upon Egypt Law No. 168/1998 although the second article of this law stipulated that the law should came into force from 12/07/1998.