Mauritius (MU)

Jurisdiction Overview

409 *Is the full text of judgements / verdicts issued by criminal tax courts published online for free, or for a cost of up to 10 €/US$/GBP?? No, full text of verdicts is not always online (up to 10€/US$/GBP)?
 Data Date: 2019


Judgments delivered by the courts of Mauritius are publicly available for consultation online on the website of the Supreme Court of Mauritius ( However, tax litigation cases are generally handled at the Assessment Review Committee (ARC) (which is akin to a tax appeal tribunal) established by the Mauritius Revenue Authority Act No. 33 of 2004 (Section 18) and operates under the Ministry of Finance. Although the Mauritius Revenue Authority keeps a summary online of all the tax rulings in a redacted format, it was not possible to find full decisions of the ARC online.