Dedicated judicial section

Courts, judicial principles, and enforcement

A dedicated section for studies and summaries about Jordanian courts, procedures, fees, enforcement, attachment, judicial principles, and decisions.

200

judicial studies and summaries

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Explore courts, principles, and enforcement

Showing 200 results from 200 studies, with links to original pages and sources where available.

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2026
Jordanian Judicial Council – principles and studiesTax and banking

Financial rights / Limitation in customs claims

Brief summary: customs claims for duties and taxes established by a final judgment are treated as financial-department rights and are subject to Civil Code limitation rules under Art. 247(j), as read with Art. 461(2).

General editorial study; verify the official source

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2026
Jordanian Judicial Council – principles and studiesCrime and penalties

Preclusive Effect of Final Criminal Judgments in Tax and Settlement Matters

Expressing willingness to reconcile is not a ground for cassation. The preclusive effect of a final criminal judgment is limited under Article (332) and is affirmed by Article (42) when the criminal ruling was necessary on the occurrence, legal characterization, and attribution of the offence.

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2026
Jordanian Judicial Council – principles and studiesTax and banking

Tax: Offense of Tax Evasion When Revenues Reach Registration Threshold and Failure to Register

This summary outlines the elements of the tax-evasion offense under Article 30(a) of the General Sales Tax Law, focusing on evidentiary requirements and the consequences of insufficient prosecution evidence.

General editorial study; verify the official source

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2026
Jordanian Judicial Council – principles and studiesTax and banking

Appealability of Judgments from the Tax First‑Instance Court

A concise summary of when tax first‑instance court judgments are subject to appeal rather than objection, focusing on Article 57(b)(1) of the General Sales Tax Law and the consequences of dismissal of objections and default judgments.

General editorial study; verify the official source

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2026
Jordanian Judicial Council – principles and studiesCourts and procedure

When an Appellate Court May Uphold Its Overturned Decision

The rule clarifies when an appellate court may maintain its prior ruling despite cassation, and when the case requires re-examination and re-weighting of evidence to reach an acceptable outcome consistent with justice.

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2026
Jordanian Judicial Council – principles and studiesCourts and procedure

Opponent's Computer Outputs under Article 13(3)(d): Meaning

Article 13(3)(d) treats computer outputs attributed to an opponent as ordinarily probative and places on that opponent the burden to show they were not produced or authenticated by them. The rule excludes outputs a party prepared to use as its own evidence.

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2026
Jordanian Judicial Council – principles and studiesCrime and penalties

Article 206 of the Customs Law: Substitute Confiscation and Its Limits in False‑Document Offences

Summary of a decision examining whether conviction for submitting false documents suffices to impose substitute confiscation under Article 206 of the Customs Law. The decision clarifies the limits of applying substitute confiscation where goods entered under customs declarations.

General editorial study; verify the official source

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2026
Jordanian Judicial Council – principles and studiesContracts and obligations

Import Stamp Fees and Probative Value of Merchant Ledgers and Account Statements

The study addresses stamp‑fee obligations for invoices submitted as evidence and the conditions under which merchants' books and account statements carry probative weight, including judicial verification by technical expertise. This is an educational summary, not a judicial text or legal advice.

General editorial study; verify the official source

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2026
Jordanian Judicial Council – principles and studiesCourts and procedure

Annulment of Judgment: Appellate Court’s Compliance with Cassation Decision and Failure to Address Grounds of Appeal

The study examines instances where the appellate court complied with a cassation ruling but addressed only the cassation point while omitting responses to the appeal grounds, and the resulting conflict with Article 202 of the Civil Procedure Code. Judicial precedent also requires that appellate decisions satisfy formal judgment requirements and explicitly address appeal grounds under Articles 160 and 188/4.

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2026
Jordanian Judicial Council – principles and studiesCourts and procedure

Request for Retrial and Notice to Heirs: Conflicting Judgments and Amended Claim

A concise summary of the conditions and procedures for requesting a retrial under Article 213, the res judicata effect of judgments, and the procedure for notifying heirs and continuing proceedings after a party's death.

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2026
Jordanian Judicial Council – principles and studiesCourts and procedure

Omission Request for an Overlooked Claim of Legal Interest - Court of Appeal

If the Court of Appeal omits deciding a plaintiff's request for legal interest, Article 168/3 of the Civil Procedure Code requires filing a request to remedy the omission to that court; cassation on that omission is not permitted beforehand.

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2026
Jordanian Judicial Council – principles and studiesCourts and procedure

Summary: Objection to Rights Registers Following Case Splitting (Land and Water Settlement)

A brief summary of how splitting proceedings affects the scope of parties in objections to rights registers, the requirement to sue the registered owner, and the binding effect of withdrawing an objection.

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Source noticeThese are general editorial summaries, not complete judgments or a substitute for reviewing a matter. Verify the official source and latest amendments, and consult Ashraf Al-Khawaja before taking action.