Judicial principle — Kuwait Court of Cassation

Kuwait Court of Cassation principle number 2565

State of Kuwait · Civil Matters — Volume 11 · Ministry of Justice — Court of Cassation — Technical Office

English translation of the principle

The relative effect of an act interrupting limitation. Sending notices to a company that is not legally liable for the tax does not have the effect of interrupting limitation in respect of its shareholder partners.
Arabic original
نسبية أثر الإجراء القاطع للتقادم. إرسال الإخطارات إلى الشركة غير المسئولة قانوناً عن الضريبة لا ينتج أثره في قطع التقادم بالنسبة للشركاء المساهمين فيها.
Original Arabic judgment citations

(الطعنان ١٣١، ١٤٥/٩٥ تجاري جلسة ٢٧/١/١٩٩٧ مج القسم الرابع - المجلد الثالث ص ٤٩٩)

Source: Court of Cassation legal principles collection — Civil Matters — Volume 11 — Ministry of Justice — Court of Cassation — Technical Office. Printed page 494. PDF pages: 494.

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