Cap. 372 Art. 37Appeals to the Court of Appeal.

(1) Any person who, having appealed to the Tribunal feels aggrieved by its decision may, by application filed within twenty days from the date of the Tribunal’s decision, on a question of law only -

(i) where the total amount of tax, additional tax, fines and interest in dispute at the time when the appeal was lodged before the Tribunal is less than one million and one hundred and sixty-five thousand euro (1,165,000), to the Court of Appeal (Inferior Jurisdiction); and

(ii) where the total amount of tax, additional tax, fines and interest in dispute at the time when the appeal was lodged before the Tribunal is of one million and one hundred and sixty-five thousand euro (1,165,000) or more, to the Court of Appeal.

(2) The Commissioner may, if he is dissatisfied with the decision of the Tribunal, appeal against the decision on a question of law only to the court that is competent to take cognizance of the appeal in accordance with sub-article (1)(i) and (ii) by an application filed within twenty days from the date of the Tribunal’s decision.

(3) Unless rules made hereunder provide a longer period, seven clear days’ notice shall be given to the parties of the date fixed for the hearing of the appeal.

(4) The court may confirm, reduce, increase or annul the assessment or make such orders thereon as it may deem fit.

(5) Notice of the amount of tax payable under the assessment as determined by the court shall be served by the Commissioner, either personally on, or by registered post to, the other party.

(6) The Commissioner shall publish within a reasonable time all decisions of the court giving the facts of the appeal and the arguments.

(7) The cost of the appeal shall be in the discretion of the Court of Appeal or of the Court of Appeal (Inferior Jurisdiction), as the case may be, and shall be a sum fixed by the registrar.

(8) The Minister responsible for justice may by regulations under this sub-article establish the fees payable in the registry of the courts in relation to the filing of judicial acts in connection with an appeal to the Court of Appeal and to the Court of Appeal (Inferior Jurisdiction), as the case may be, under this article: Provided that until such fees have been so established by the Minister, the fees contained in Schedule A to the Code of Organization and Civil Procedure shall apply.