General Overview The Directive is issued by the Ministry of Finance of the Federal Democratic Republic of Ethiopia with the purpose of entitling exporters to export samples without paying tariffs and duties and without obtaining export permission from a bank. The Directive defines “Product Samples” as exact products or a representation of the product sent...Read More
Following the passage of the Investment Proclamation and Regulation of 2020, the Council of Ministers of the Federal Democratic Republic of Ethiopia issued Investment Incentive Regulation No 517/2022 (hereafter the “Regulation”) on 12th July 2022.Read More
Cassation Decision Volume. 24, File No. 181958 This post summarizes a previous decision of the Amhara National Regional State, North Showa zone high court, the regional State Supreme Court, and its Cassation bench decisions rendered on December 20, 2012 E.C, regarding an appeal from the Supreme Court. Case Mr. Gebeyaw Eshetu vs North Showa region...Read More
Part One Arbitrability of Administrative Contracts When it comes to arbitrability, there is no uniform application throughout the world; what is arbitrable in one jurisdiction may be non-arbitrable in another jurisdiction. In the United States of America, for instance, administrative contracts are arbitrable but not in many countries including Ethiopia. In principle, administrative contracts are...Read More
Can you please explain how the opposition, as envisaged under article 358 and the following of the Civil Procedure Code, is applied? As envisaged under Art. 358 of the Ethiopian Civil Procedure Code, a person who should or could have been made a party to a suit and whose interest has been affected by the judgment,...Read More
This directive amends the previous directive 139/2010. It defines a tax clearance certificate as a written document that verifies a taxpayer has paid or is paying his tax. This certificate is given by the tax authority upon application of the taxpayer. Conditions for application There are four conditions for the application for tax clearance certification....Read More
Ethiopia enacted an arbitration and conciliation working procedure proclamation on 2 April 2021. This piece discusses the proclamation from the employment arbitration angle. Arbitration is one means of dispute settlement that has gained worldwide attention mainly in commercial and investment disputes. Cases are decided by (a) third party(ies) appointed by the parties formally known as...Read More
This post summarizes previous decisions of the Amhara Regional State Supreme Court and Federal Supreme Court, Cassation Bench regarding the decision of Amhara Regional State High Court on the application of limitation of action on a cheque. Case Ato Asmamaw Beyene Vs. Ato Asefa Negash; Amhara Regional High Court File No.: 01_31103, Amhara Regional Supreme...Read More
I lent 10,000 Ethiopian Birr to another person. We did not make any written agreement to that effect; he asked me in person and I issued a cheque and he has withdrawn it from the bank. When the time for payment lapsed, he refused to admit that I lent him money. He argues that there...Read More
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