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.

Tax objection proceedings before the Dubai Tax Dispute Resolution Committee for a major real estate group challenging AED 1.2 million in penalties for voluntary disclosures, asserting the absence of a ‘tax advantage’ where the taxpayer maintained a credit position.

Federal Court proceedings under UAE Tax Procedures Law between a Dubai healthcare free zone and the Federal Tax Authority regarding the retroactive application of late payment penalties to voluntary disclosures.

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.