Background

A claimant objected to the tax authority's assessment of his activity using a tractor for the period from 1981 to 1987 and the dispute was referred to the committee of appeals. The committee decided to dismiss the claimant's appeal. The claimant filed the case to appeal this decision.

The court ruled the decision should be dismissed and the case should be referred to the committee of appeals for reconsideration.

The tax authority appealed the ruling before the court of appeal. The court upheld the appealed ruling.

Decision

The tax authority 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 committee of appeals' procedures complied with Article 159 of Egypt Law No. 157/1981 which stipulated that the claimant should be informed of the date of the session at least 10 days before. The tax authority stated the claimant had not attended the session and so it rejected his appeal.