GTL Summary:

Article 24 of the GCC Common Excise Tax Agreement delegates the authority for managing tax disputes to individual Member States. It mandates that each country must establish its own specific conditions and procedural rules for taxpayers wishing to object to decisions made by the concerned Tax Administration. This provision explicitly confirms the taxpayer's right to escalate matters through the national judicial system, granting them recourse to the competent local courts within each Member State. Consequently, the procedural framework for appeals and objections is governed by the respective national legislation of each GCC country, ensuring local legal standards are applied to resolve excise tax disputes.