مسائل الواقع و القانون في عمل لجان الطعن الضريبي

Abstract EN

Appeals before the National Commission are included in administrative disputes on the basis that the National Commission is an administrative body subject to the executive authority, as Article 226 of the General Tax Law states that the National Tax Appeals Commission is subject to a presidential decision.

The powers of the prime minister, and that all members of the National Committee are appointed by the executive authority.

Its decisions are subject to appeal before the administrative judiciary, because they are administrative decisions and not judgments, as judgments are issued by the courts.

It was also specified in the judicial organization and judges of the judicial authority and issued in the name of His Majesty the King, in addition to the legislator's prohibition of tax appeal committees to explain legal or regulatory requirements, and he is satisfied with the factual assessment...