Kuwait Court of Cassation principle number 3400

Commencement of the limitation period pursuant to Article 363 of the repealed Commercial Code concerning taxes and fees due to the State. From the date of the event giving rise to them. - Commencement of the three-year limitation period upon expiry of the period prescribed for submitting the tax statement in the return submitted by the taxpayer to the Director of Taxes. Reason therefor. - Limitation of tax under the repealed Commercial Code. Its effect. The action shall not be heard. Basis thereof. - Failure of the limitation period to expire before the Civil Code provisions entered into force entails treating the limitation period as five - 571 - Commercial years, calculated in accordance with Article 8 of Decree-Law 3 of 1955. Example. - The judgment reaching the legally correct result. Erroneous legal pronouncements do not vitiate it. The Court of Cassation may correct the grounds of the judgment without quashing it.