Appeals court returns case involving Cyprus Ports Authority tax dispute

On September 25, 2026, the Administrative Court of Appeal ruled to return a case involving a tax charge of approximately €94,000 imposed by the Customs Department on the Cyprus Ports Authority. The dispute concerns a vehicle that allegedly left a temporary storage facility at Limassol port without completing required customs formalities. The court's decision follows an appeal by the Customs Department against a 2022 ruling that had previously annulled the charge, as well as a cross-appeal filed by the Port Authority.

The Port Authority contested the finding that it was negligent, raising issues regarding the destruction of documents which had been authorized by the Customs Department itself. The Authority also argued that the court failed to investigate the facts surrounding the vehicle's release. The Court of Appeal accepted the Customs Department's appeal regarding the justification of the initial ruling and partially upheld the Port Authority’s cross-appeal, requiring a re-examination of the case based on the lack of proper documentation and insufficient investigation into the specific circumstances of the vehicle's departure.

The case is now sent back to the Administrative Court for a new hearing. The legal proceedings will focus on clarifying the procedural failures and ensuring that all grounds for annulment, including the Port Authority's claim of incomplete investigation, are thoroughly examined.