Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
410 *Is the full text of judgements / verdicts issued by civil 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

Notes

 
Judgments delivered by the courts of Mauritius are publicly available for consultation online on the website of the Supreme Court of Mauritius (supremecourt.govmu.org). 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.

Sources

http://www.mra.mu/index.php/media-centre/rulings/income-tax-rulings
 
https://supremecourt.govmu.org/_Layouts/CLIS.DMS/Judgment/JudgementList.aspx