Fiscal Policy & Tax Controversy

Federal execution proceedings regarding a tax judgment between a global logistics provider and the Federal Tax Authority staying the release of AED 17 million in seized funds pending the adjudication of a post-judgment ‘request for omission’ concerning cancelled penalties.

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.

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 government-owned utility provider and the Federal Tax Authority regarding the imposition of AED 114 million in penalties following a retroactive tariff reduction mandated by the Supreme Committee for Water and Electricity.

Cassation appeal before the UAE Supreme Court contesting the validity of ‘late payment penalties’ arising from voluntary disclosures submitted to correct invoice formats (from tax invoices to credit notes) where the underlying tax liability had been fully settled.

Federal Supreme Court proceedings under UAE VAT legislation between a multinational commodities trader and the Federal Tax Authority regarding the VAT treatment of goods transfers from Jebel Ali Free Zone to DMCC.