Session on Wednesday, January 28, 2026
Headed by Judge Ahmed Rashid Al-Salman, ‘Head of the Department’, and with the membership of Judge Jalal Mohammed Ezzat Hijazi and Dr Akram Sayed Bakri Mahmoud
(1-4) Tax proceedings: ‘The violation of tax evasion’. Court: ‘The trial court’s authority to establish the correct facts of the case’. Ruling: “How to Reason a Criminal Judgment”. Defence: “Substantive Defence”.
(1) The trial court’s basing of its judgment on the findings it has drawn from the elements of the case before it is conditional upon such findings being reasonable and supported by evidence firmly established in the case file.
(2) A valid criminal judgement must contain sufficient information to assure the reader that the court has thoroughly examined the substantive claims and defences and has made every possible effort to establish the facts and truth of the case. Defence.
(3) The essence of a substantive defence is that it must not be disregarded; to deny the right to reply constitutes a nullifying defect and a violation of the right.
(4) ...