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 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.


Tax objection proceedings before the Tax Dispute Resolution Committee regarding the reclassification of AED 25.7 million in storage tank rentals, asserting their status as ‘out-of-scope’ real estate supplies within a Designated Zone.

Tax objection proceedings before the Tax Dispute Resolution Committee regarding the reclassification of AED 25.7 million in storage tank rentals, asserting their status as ‘out-of-scope’ real estate supplies within a Designated Zone.


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.

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.


Tax litigation before the Federal Courts Instance challenging the reclassification of nutritional supplements and medicated cosmetics as standard-rated goods, relying on Ministry of Health registration certificates to establish zero-rating eligibility.

Tax litigation before the Federal Courts Instance challenging the reclassification of nutritional supplements and medicated cosmetics as standard-rated goods, relying on Ministry of Health registration certificates to establish zero-rating eligibility.


Judicial review proceedings contesting the imposition of AED 22.4 million in VAT and penalties on pharmaceutical products, asserting the Authority’s lack of jurisdiction to create new tax categories for registered medicines in the absence of Executive Regulations.

Judicial review proceedings contesting the imposition of AED 22.4 million in VAT and penalties on pharmaceutical products, asserting the Authority’s lack of jurisdiction to create new tax categories for registered medicines in the absence of Executive Regulations.


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.

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.


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.

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.


Litigation regarding the recovery of AED 48.4 million in refundable VAT and associated damages for lost opportunity, challenging the Authority’s refusal to process refunds pending the completion of subsequent audits on the taxpayer’s supply chain.

Litigation regarding the recovery of AED 48.4 million in refundable VAT and associated damages for lost opportunity, challenging the Authority?s refusal to process refunds pending the completion of subsequent audits on the taxpayer’s supply chain.


Federal Court proceedings under UAE VAT legislation between a global logistics provider and the Federal Tax Authority regarding the classification of Designated Zone storage services as ‘transport-related’ versus ‘real estate’ supplies.

Federal Court proceedings under UAE VAT legislation between a global logistics provider and the Federal Tax Authority regarding the classification of Designated Zone storage services as ‘transport-related’ versus ‘real estate’ supplies.


Defense counsel for a logistics multinational in a VAT dispute contesting the Authority’s jurisdiction to reclassify licensed commercial activities based on regulatory permits from other government entities rather than the actual nature of supply.

Defense counsel for a logistics multinational in a VAT dispute contesting the Authority?s jurisdiction to reclassify licensed commercial activities based on regulatory permits from other government entities rather than the actual nature of supply.