Fiscal Policy & Tax Controversy

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.

Defense counsel in execution proceedings challenging the enforcement of a tax judgment on grounds that the underlying debt is not yet definitive, citing ongoing cassation proceedings and the absence of a final, unappealable writ.

Application for a stay of execution against the Federal Tax Authority, asserting that enforcing disputed administrative penalties before final adjudication would cause irreparable financial harm to the judgment debtor.

Judicial review proceedings challenging the imposition of AED 18.8 million in VAT and penalties, arguing against the retrospective application of tax liabilities to free-of-charge inter-governmental supplies mandated by local legislation.

Administrative review of AED 13.6 million in VAT and penalties, arguing against the imposition of standard-rated tax on storage facilities integral to international transport, citing consistent administrative practice and legitimate expectations based on prior Authority clarifications.

Administrative litigation challenging the imposition of AED 7.1 million in VAT penalties, arguing that a voluntary disclosure made to secure a justiciable decision on a legal interpretation does not constitute a ‘correction of error’ warranting punitive measures.