1.Without prejudice to the provisions of Article (34) and (37) above, FTA and the Person, as the case may be, may appeal against the decision of the Committee before the Competent Court within (40) forty Business Days from the date of notifying FTA or the Person, as the case may be, of the decision of the Committee in any of the following cases: a.Objection to the committee's decision in whole or in part. b.No decision has been made by the Committee on an objection already submitted thereto in accordance with the provisions of this Decree-Law. 2.The Competent Court shall adjudicate the inadmissibility of the appeal against FTA in the following cases: a.In the cases of objection rejection by the Committee, as set out in Clause (2) of Article (32) above. b.The Person's failure to provide a document proving the full payment of Tax to FTA. c.The Person's failure to provide a document proving the payment of a percentage not less than (50%) of the Administrative Fines prescribed according to the Committee's decision or the court judgment, as the case may be, through the cash payment to FTA or by providing an accredited bank guarantee in favour of FTA. 3.The Cabinet may, at the proposal of the Minister, introduce any modifications to the amount set out in Paragraph (b) and the percentage set out in Paragraph (c) of Article (2) above.
Interpretation and application must be checked against the official text and current version.