Fiscal Policy & Tax Controversy

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.

Federal Court proceedings under UAE VAT legislation between a real estate development group and the Federal Tax Authority regarding the VAT treatment of labor accommodation services and related ancillary supplies.

Judicial review proceedings for a UAE free zone entity contesting the imposition of additional penalties, arguing that voluntary disclosures create a new payment deadline distinct from the original tax return.

Judicial review proceedings contesting the assessment of ‘entertainment services’ VAT on hotel expenses for non-employee staff of a foreign parent company, arguing that branch and parent company employees constitute a single taxable person.

Federal Court proceedings under UAE VAT legislation between a commercial group and the Federal Tax Authority regarding the rejection of input tax refunds based on the Authority’s requirement to verify upstream tax settlements by third-party suppliers.