The Difference Between an Action to Lift an Attachment and an Action for Invalidity of Attachment in Light of the Law, Legal Doctrine, and Court of Cassation Jurisprudence
By Mr. Marwan El Hawary Attachment is one of the most important means of compulsory enforcement under Egyptian law, as it places property under a legal restriction that prevents the debtor from disposing of it in a manner prejudicial to the creditor’s right, pending satisfaction of that right in accordance with the procedures prescribed by […]
Misappropriation of Bank Funds and Banking Fraud under Egyptian Law
The expression «banking fraud» is used to describe various forms of conduct targeting banks’ funds, customers’ accounts, or banking services through unlawful means. However, Egyptian law does not combine these acts into a single offence bearing this name and carrying one uniform penalty. The conduct may constitute fraud where fraudulent means are used to induce […]
Electronic Systems Hacking Offences under Egyptian Law and Recent Judicial Applications
Information systems, electronic accounts, and databases have become an essential part of the operations of banks, companies, and government entities. With this increasing reliance, electronic hacking is no longer merely a technical issue; it may constitute an independent criminal offence where access is gained to a system, account, or website without authorization, where a user […]
Forgery of Electronic Documents and Key Protection Methods under Egyptian Law
Forgery is no longer confined to paper documents. Contracts, invoices, certificates, correspondence, and other documents may be created, stored, and circulated electronically, and Egyptian law grants them legal and evidentiary value where the prescribed conditions are satisfied. Conversely, the legislator has criminalized tampering with, fabricating, altering, or using an electronic signature or electronic document with […]
Issuing Fictitious Electronic Invoices under Egyptian Law
The electronic invoicing system may be used to record transactions that are not genuine and are not supported by an actual sale of goods or the genuine provision of services, with the aim of reducing tax due or creating fictitious expenses or unjustified tax deductions. In such cases, the problem does not lie in the […]
Manipulation of Accounting Data and Book Entries under Egyptian Law
Taxation, financial supervision, and corporate management depend on the accuracy of books, records, financial statements, and accounting documents. Accordingly, legal liability may arise where a person intentionally records incorrect data, conceals transactions, or fabricates documents with the aim of altering the company’s true financial position, reducing the tax due, or misleading a regulatory authority or […]
Foreign Currency Smuggling Offences under Egyptian Law
The expression «foreign currency smuggling» is used in practice to describe more than one form of violation of the rules governing foreign exchange. However, Egyptian law does not combine these forms into a single offence bearing that name, with uniform elements and one prescribed penalty. The matter may involve carrying foreign currency across borders in […]
Liquidated Damages Clauses in Contracts under Egyptian Law
A liquidated damages clause is an agreement under which the contracting parties determine in advance the amount of compensation payable in the event of non-performance of a contractual obligation or delay in its performance. It is commonly used in construction, supply, sale, lease, and other contracts in which the timing or manner of performance is […]
Express Termination Clause in Contracts: When Does It Apply and When Is the Right to Invoke It Lost?
An express termination clause is used in contracts to grant one of the contracting parties the right to invoke the termination of the contract upon the other party’s breach of a specified obligation. However, the mere inclusion of wording concerning termination in the contract does not necessarily mean that termination occurs automatically, and the operation […]
When Data Becomes Evidence: Are Digital Signatures and Electronic Records Legally Admissible?
Legal evidence in civil and commercial transactions is no longer confined to paper documents and handwritten signatures. Electronic contracts, digital correspondence, invoices, and electronically signed documents have become part of the daily transactions of companies and individuals, which has necessitated a legal framework defining when electronic data becomes evidence that may be relied upon before […]
Impact of the Micro, Small and Medium Enterprises Development Law on Startups in Egypt
Micro, Small and Medium Enterprises Development Law No. 152 of 2020 represents one of the most important legislative frameworks governing this sector in Egypt. Its role is not limited to establishing a unified definition of enterprises according to their size, but extends to creating a framework covering licensing, incentives, regularization of informal economy enterprises, and […]
Software and technology contracts have become fundamental agreements in the operations of Egyptian companies, whether they relate to the development of custom software, licensing of off-the-shelf software, subscription to a cloud-based Software as a Service (SaaS) solution, or the management of infrastructure, systems, and data. Egypt does not currently have a single legislative framework entitled […]
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