Background

A claimant objected to the tax authority's assessment of his net profits over the period from 1977 to 1983 and the dispute was referred to the committee of appeals. The committee of appeals rejected the claimant's objection. The claimant filed the case to appeal this decision.

The court ruled that the decision made by the committee should be dismissed.

The tax authority appealed the ruling before the court of appeal. The court abandoned the appealed ruling and upheld the decision made by the committee.

Decision

The claimant appealed the ruling before the court of cassation and stated in his grounds of appeal that the ruling had erred in the application of law because the court had upheld the committee's decision which was established upon Article 159 of Egypt Law No. 157/1981 and excluded the rules of Article 149 of this law.