Page 124 - Introduction to Investment Laws in Thailand

committee prescribed by tax laws
2) a dispute involving a claim of State on tax debt
3) a dispute involving tax refund
4) a dispute involving rights and duties under an obligation
provided for the benefit of tax collection
5) a dispute concerning the matter prescribed by the law to be
under the jurisdiction of the Tax Court
Judges of the central Tax Court are selected from experts who are
specialized in tax law. At least two judges form a quorum for trial and
adjudication.

The Intellectual Property and International Trade Court
According to the Act for the Establishment and Procedure for
Intellectual Property and International Trade Courts B.E. 2539 (1996), the
jurisdiction of the Central Intellectual Property and International Trade
Court covers 6 provinces, namely Bangkok, Samut Prakan, Samut
Sakhon, Nakhon Pathom, Nonthaburi, and Pathum Thani. Nonetheless,
since regional Intellectual Property and International Trade Courts have
not yet been established, the jurisdiction of the Central Intellectual
Property and International Trade Court covers the entire country in
accordance with Section 47 of the Act for the Establishment of and
Procedure for Intellectual Property and International Trade Court.
The Central Intellectual Property and International Trade Court has
the power to adjudicate civil and criminal cases concerning intellectual
property and international trade as follows:
1) Criminal cases regarding trademarks, copyrights, and patents

2) Criminal cases regarding offenses under Section 271-275 of the
Thai Criminal Code

3) Civil cases regarding trademarks, copyrights, and patents and
cases arising from agreements on technology transfers or licensing
agreements
4) Civil cases in connection with Section 271-275 of the Criminal
Code

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