Judicial principle — Kuwait Court of Cassation

Kuwait Court of Cassation principle number 4363

State of Kuwait · Pleadings — Part Three · Ministry of Justice — Court of Cassation — Technical Office

English translation of the principle

Taxes and fees due to the State. They become time-barred upon the lapse of five years from the end of the year in which they become due.
Arabic original
الضرائب والرسوم المستحقة للدولة. تقادمها بمضي خمس سنوات من نهاية السنة التي تستحق فيها.
Original Arabic judgment citations

(الطعن ١٢٤١/٢٠١٠ تجاري جلسة ٧/٦/٢٠١١ مجلة القضاء والقانون س٣٩ ج٢ ص١٤٧)

Source: Court of Cassation legal principles collection — Pleadings — Part Three — Ministry of Justice — Court of Cassation — Technical Office. Printed page 770. PDF pages: 767.

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