Session of Wednesday, 8 January 2025
Presided over by Judge Mohammed Abdulrahman Al-Jarrah, "Head of the Department", with the membership of Judges Dawood Ibrahim Abu Al-Shawareb and Dr Hassan Mohammed Hassan Hind
(1-7) Civil Procedure "Execution: Execution disputes: Substantive Enforcement Dispute". Tax Procedures "Tax Refund and Collection: Decision of the Director General of the Federal Tax Authority". Court "Trial Court: Its obligation to properly characterise the case and give it the correct legal definition".
1. The submitted execution dispute turned out to be a substantive execution dispute. The judge authorises the applicant to register it within a period of time while continuing the execution unless a decision is issued to stop it. Basis for that.
2. The taxpayer fails to pay the tax due within the legal deadlines. Its effect is the issuance of a notification to him by the Federal Tax Authority to pay the tax, followed by the issuance of a decision by the Director General of the Authority to oblige him to pay the tax - upon his failure to pay after the notif...