Kuwait Court of Cassation principle number 149

Legislation regulating tax assessment procedures. Its relation to public policy. Its effect. It is impermissible to contravene it. - Provisions of laws and ministerial decisions having equivalent status. The general rule is that they apply only to what occurs from the date they enter into force, and the effects ensuing from them are to refer back to the ministerial decision in force when they arose. An example concerning a national labour support tax assessment becoming final under the law in force when it arose.