Fiscal Policy & Tax Controversy

Representation of an education investment company before the Federal Supreme Court contesting the imposition of administrative penalties for a clerical error in a VAT return, establishing that no liability arises absent actual prejudice to the public treasury.

Cassation proceedings against the Federal Tax Authority challenging the application of late payment penalties from the date of the original return rather than the tax assessment date, distinguishing audit findings from voluntary disclosures.

Litigation contesting the imposition of ‘Tax Benefit’ penalties under Cabinet Decision No. 40/2017, arguing the absence of financial advantage in cases of uncollected VAT on historical digital transactions.

Cassation appeal before the UAE Supreme Court regarding the retroactive imposition of VAT penalties on a non-resident entity, arguing legal impossibility due to conflicting Authority clarifications and absence of knowledge.

Litigation challenging the validity of AED 5 million in administrative penalties, asserting that penalties for late payment cannot be applied to periods where the underlying tax liability was fully settled prior to voluntary disclosure.

Cassation appeal before the Federal Supreme Court regarding the VAT treatment of services provided to a foreign affiliate, contesting the Authority?s reclassification of zero-rated exports as standard-rated local supplies based on a disputed fixed establishment.

Litigation challenging the imposition of AED 20 million in administrative penalties, arguing against the retroactive application of late payment fees where voluntary disclosures were submitted to rectify tax positions amidst contradictory Authority guidance.

Urgent request to stay execution proceedings for a multinational technology company, arguing the premature enforcement of a AED 5 million tax penalty pending the outcome of a substantive appeal before the Federal Supreme Court.