Kuwait Court of Cassation principle number 1358

85- Decisions issued by the administrative authority in tax disputes. They are administrative decisions. - Tax Appeals Committee. An administrative committee with judicial competence to adjudicate a dispute between the tax administration and taxpayers, whether the dispute concerns the principle of liability to tax or the assessment of profits. Decisions it issues in this regard. Administrative decisions. Effect thereof. Vesting of jurisdiction - 391 - Administrative in respect thereof in the Administrative Circuit of the Court of First Instance.