Article 36 – Procedures of Appeal before Courts
Without prejudice to the provisions of Article 34 and 37 of this Decree-Law, the Authority and the Person, as the case may be, may appeal the Committee’s decision before the Competent Court within (40) forty Business Days from the date the Authority or the Person, as the case may be, was notified of the Committee’s decision, in any of the two following cases:
- Objecting to the Committee’s decision in whole or in part.
- Non-issuance of a decision by the Committee regarding an objection submitted to it in accordance with the provisions of this Decree-Law.
The Competent Court shall rule the appeal against the Authority as inadmissible in the following instances:
- Existence of a case of non-acceptance of an objection by the Committee, as mentioned in Clause 2 of Article 32 of this Decree-Law.
- If the Person does not present proof of settlement of full Tax to the Authority.
- If the Person does not present proof of settling at least (50%) fifty percent of the Administrative Penalties determined pursuant to the Committee’s decision or the court’s ruling, as the case may be, through cash settlement to the Authority or by providing an approved bank guarantee in favor of the Authority.
- 3. The Cabinet may, at a suggestion by the Minister, make amendments to the amount set forth in Paragraph (b) and the percentage set forth in Paragraph (c) of Clause 2 of this Article.