Judicial principle — Kuwait Court of Cassation

Kuwait Court of Cassation principle number 1285

State of Kuwait · Commercial and Labour — Volume 9 · Ministry of Justice — Court of Cassation — Technical Office

English translation of the principle

Customs tax and related duties. Become time-barred upon the lapse of five years from the date the goods on which the tax is due arrive in Kuwaiti areas. Sums due to individuals in this regard. Become time-barred after five years. Its condition. The customs tax or duty paid must have been paid without legal entitlement or in excess of the amount due.
Arabic original
الضريبة الجمركية والرسوم المتعلقة بها. تتقادم بمضي خمس سنوات من تاريخ وصول البضاعة المستحقة عنها الضريبة إلى المناطق الكويتية. المبالغ المستحقة للأفراد بشأن ذلك. تقادمها بخمس سنوات. شرطه. أن يكون ما دفع من ضريبة جمركية أو رسم تم بغير وجه حق أو زائداً عن المستحق.
Original Arabic judgment citations

(الطعن ٣٥٥/٢٠٠٠ تجاري جلسة ٢٩/١/٢٠٠١ مج القسم الرابع - المجلد الثالث ص ٨٧٤)

Source: Court of Cassation legal principles collection — Commercial and Labour — Volume 9 — Ministry of Justice — Court of Cassation — Technical Office. Printed page 227. PDF pages: 227.

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