Fiscal Policy & Tax Controversy

Federal Court proceedings under UAE VAT legislation between a US digital gaming distributor and the Federal Tax Authority regarding the place of supply rules for electronic services and the imposition of retroactive penalties on non-resident entities.

Judicial review proceedings contesting the imposition of late registration and payment penalties on a non-resident digital economy entity that voluntarily disclosed historical liabilities following legislative ambiguity regarding the ‘Place of Supply’.

Federal Court proceedings under UAE VAT legislation between a Dubai trading company and the Federal Tax Authority regarding the rejection of input tax refunds based on upstream supply chain non-compliance.

Litigation regarding the recovery of AED 4.4 million in excess refundable tax and associated damages, challenging the Authority’s refusal to process refunds or allow set-off pending the verification of third-party supplier payments.

Administrative litigation challenging the imposition of AED 2.5 million in penalties arising from a ‘forced’ voluntary disclosure for a non-existent entity where the tax liability was previously settled by the legal successor without loss to the Treasury.

Judicial review proceedings regarding the mitigation of percentage-based tax penalties from 40% to 5% where the delay in payment was attributed to the Authority’s approval processes and the tax was previously declared by the surviving entity.

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.

Cassation appeal before the UAE Supreme Court regarding the imposition of retrospective late payment penalties on voluntary disclosures submitted to correct historical VAT returns.