Tag: Case and Fatwa Summary

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Intel

Case Summary: Supreme Court (Civil Circuit B) Contestation 320/8108/2020 (Exclusion of Private Property Accidents from Vehicle Insurance Coverage)

The Supreme Court ruled that a vehicle accident occurring inside the private courtyard of a house does not constitute a traffic accident on a "road" as defined by the Traffic Law. Consequently, the insurer is not liable for compensation as the location is not open to public traffic.

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Intel

Case Summary: Supreme Court (Commercial Circuit A) Contestation 248/2021 (Tax Treatment of Funds Transferred from Law Firm Branch to Sister Branch)

The Supreme Court ruled that funds transferred from an Omani branch of an international law firm to its sister branch are not fully considered as deductible expenses for the purpose of calculating the tax liability of the Omani branch.

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Intel

Case Summary: Supreme Court (Commercial Circuit B) Contestation 80/2021 (Insurance Claims for Misconduct of Own Employees)  

The Supreme Court held that the criminal misconduct by employees of a policyholder are considered equivalent to third party conduct, and therefore qualify as a basis for making insurance claims by the employer.

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Intel

Case Summary: Supreme Court (Commercial Circuit B) Contestation 787/2021 (Compensation Quantification Methodology in Commercial Disputes)

In a copyright infringement dispute, the Supreme Court set aside a judgment awarding compensation for copyright infringement due to the failure of the trial court to base the compensation amount on a quantification methodology that takes into account the damage suffered as a result of the copyright infringement.

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Intel

Case Summary: Supreme Court (Commercial Circuit B) 652/2021 (Assignment of Jurisdiction to Non-Omani Courts by Contract)

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Case Summary: Supreme Court (Labour Circuit) Contestation 856/2020 (Retention of Rights by Employees Transferred to a New Employer Pursuant to Article 48bis of the Labour Law of 2003)

The Supreme Court held that signing a new contract with an employee transferred under article 48bis of the Labour Law of 2003 is invalid if the contract provides less favourable treatment than that enjoyed by the employee with their previous employer.

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Intel

Case Summary: Supreme Court Contestation (Commercial Circuit B) 444/2021 (CBO Covid-19 Circular as Force Majeure Event)

The Supreme Court held that a Covid-19 related circular issued by CBO—after the Court of Appeal in Sohar issued its judgment—is a force majeure event that requires setting aside the previously issued court judgment.

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Case Summary: Supreme Court (Commercial Circuit A) Contestation 223/2019 (Failure to Issue Government Permits as a Breach of Usufruct Agreement)

The Supreme Court held that the refusal of a government entity to issue a permit or a licence is not a breach of a usufruct agreement signed with the government, even if such agreement includes a provision requiring the government to provide assistance and support in obtaining such permits or licences.

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Fatwa Summary: MJLA Fatwa 212744737 (Oman Housing Bank VAT Exemption)

The Ministry of Justice and Legal Affairs (MJLA) held that the Oman Housing Bank, a government-owned enterprise under the Oman Investment Authority, is exempt from value added tax (VAT).

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Intel

Fatwa Summary: MJLA Fatwa 212746193 (Applying Civil Transactions Law to Contractual Rights)

The Ministry of Justice and Legal Affairs (MJLA) confirmed the right of the employer under the Standard Contract for the Construction of Buildings and Civil Works to replace a contractor with another if the first contractor goes bankrupt in accordance with article 63-1 of the Standard Contract. The MJLA noted that the exercise of this right can be restricted by the provisions of article 59 of the Civil Transactions Law, but determined that none of the cases of article 59 applied in this case.

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