Value Added Tax Act (Cap. 406), article 47

47. (1) Any of th e par tie s to a n appea l or to a r e fe r ence to the Tribunal who feel aggrieved by the decision of that Tribunal ma y, by means of an application which shall be filed within thirty (30) days from the date of the decision of the Tribunal, appeal against t hat decision only on the follo wing questions of law: (i) where the total amount of tax, administrative penalty, and interest for the tax period or periods under appeal up to the date of receipt of the appeal by the Tribunal is less than one million and one hundred and fifty thousand euro (€1,150,000), to the Court of Appeal (Inferior Jurisdiction); and (ii) where the total amount of tax, administrative penalty, and interest for the tax period or periods under appeal up to the date of receipt of the appeal by the Tribunal is of one million and one hundred and fifty thousand euro (€1,150,000) or more, t o the Court of Appeal. Cap. 12.(2) The board established under article 29 of the Code of Organization and Civil Procedure may make regulations governing appeals under this article. (3) The Minister responsible for justice may by regulations under this sub-article establish the fees payable in the regist ry of the court in relation to the filing of judicial acts in connect ion with appeals to the Court of Appeal or to the Court of Appeal (Infer ior Jurisdiction), as the cas e may be, under this Act: Cap. 12. Provided that until fees are so established by the Minister, the fees contained in Schedule A to the Code of Organization and Civil Procedure shall apply. 36 CAP. 406.] VALUE ADDED TAX The Administrative Review Tribunal. Added by: L.N. 89 of 2012. Re-numbered by: L.N. 236 of 2013. Amended by: IX.2025.67. Cap. 490.