A claimant on his own capacity filed a case against a company before the court. He requested the court to order the company to pay 45094 Dinars. He said that the company owed the remaining amount of the tax and they failed to pay this amount.

The court dismissed the case.

The claimant appealed the ruling before the court of appeal. The court dismissed the appealed ruling and ruled that the company should pay 45091 Dinars.

The company appealed the ruling before the court of cassation. The company said in its grounds of appeal that the appealed ruling had erred in the application of law and had insufficient evidence of causation. The company said that the relevant laws stipulated that only the listed companies should pay 2.5% as tax on the net profits and it was not a listed company.