Kuwait Court of Cassation principle number 490

Decisions of the Tax Appeals Committee established pursuant to Minister of Finance Decision No. 16/1997 concerning determination of the manner of taxpayers’ objections to tax assessments. They constitute administrative decisions. Consequence. An action seeking their annulment may be brought before the Administrative Circuit of the Court of First Instance. Failure to challenge them within sixty days. Effect. The decision becomes final and the tax payable. Example. - Repeal of legislation. Effected by an express provision contained in subsequent legislation or impliedly by the issuance of new legislation containing provisions conflicting with the old legislation; in the second case, repeal is limited to the extent of the conflict between the old and new rules.