Background

A company filed a case against the defendants and requested the court rule it no longer needed to pay 216506.80 Egyptian Pounds, which was the value of the tax on the imported goods.

The court ruled the company should not pay this amount.

The first and second defendants appealed the ruling before the court of appeal. The court rejected the second appeal and changed the ruling and ruled the company should not pay any amount above 135678.991 Egyptian Pounds.

The company appealed the ruling before the court of cassation.

Decision

The court of cassation considered the issues that related to the general system and stated the constitutional court had ruled that Article 2(2) of Egypt Law No. 133/1981 and Egypt Presidential Decrees No. 360/1982 and No. 137/1986 were unconstitutional.

The court stated the court ruled that the company should not pay any amount above 135678.991 Egyptian Pounds but it did not reveal whether the consumption tax on which the mentioned amount was calculated was included in these laws or not.

The court repealed the ruling.