Kuwait Court of Cassation principle number 162

Legislation regulating tax assessment procedures. Its relation to public policy. Effect thereof. It may not be contravened. - Provisions of laws and ministerial decisions having equivalent status. In principle, they apply only to what occurs from the date they take effect and produce no effect regarding what occurred before them. Effect thereof. The judge, when examining - 368 - Civil Procedure the legal relationship and its resulting effects, must refer to the ministerial decision in force when it arose. Example concerning the assessment of the national labour support tax becoming final under the law in force when it arose.