SBG 622/2015
The original dispute involved a decision of the Taxation Committee to deduct tax from shares. A key point was that the defendant committee was a subordinate of another body and that body should have been the relevant party.
Background
A company filed a case against a defendant before the court. It requested the court to order the Taxation Committee to dismiss a decision by which the value of Zakat has been deducted from the shares of the International Gulf Fund.
Decision
The court considered the documents of the case. The court said that this committee was a subordinate to another administrative entity. The court said that the company therefore should have filed its case against the mentioned entity instead.
The court dismissed the case because it was filed against an irrelevant party.
The company appealed the ruling before the court of appeal.
The court dismissed the appeal and upheld the appealed ruling.