Article 171

The taxpayer may file a tax suit before the competent Primary Court which is formed of three judges to contest the decision issued by the Committee irrespective of the value of the suit, within forty-five days from the date of notification of the decision on the grievance.

The Committee's decision shall be final if no tax suit is filed on time.

Submission of the tax suit shall not result in suspension of the payment of the disputed tax.

In all cases, the Court competent to consider the original tax suit shall decide all relevant preliminary issues for a judgment in the tax suit, and on the incidental claims in this suit.

The claims in the tax suit shall be limited to those initially mentioned in the contestation before the Committee.

No conciliation or arbitration is permitted in a tax dispute.