Representing a private individual in regulatory investigations by the Abu Dhabi Global Market Registration Authority, challenging jurisdiction under the Commercial Licensing Regulations 2015 based on lack of nexus and connected person status.
Objection proceedings against the Federal Tax Authority concerning the annulment of administrative penalties where tax errors arose from good faith reliance on conflicting instructions issued by a federal authority regarding the taxability of services.
Defense of a chemical entity in Federal Court proceedings upholding a TDRC decision to annul AED 813,000 in penalties, proving that non-compliance was caused by the Federal Tax Authority’s three-year technical failure to process a tax group de-registration.
Litigation against the Federal Tax Authority regarding the impossibility of filing VAT returns due to portal errors, arguing against the imposition of late payment penalties where the Authority failed to provide a functional payment mechanism.
Representation of a taxpayer before the Federal Court in a dispute concerning the retroactive application of administrative fines, establishing that persistent system glitches in the FTA’s portal prevented the timely settlement of liabilities.
Objection proceedings against the Federal Tax Authority challenging the constitutionality of retroactive tax assessments on off-plan commercial sales and the statutory interpretation of transitional ‘time of supply’ rules.
Judicial review proceedings contesting the imposition of administrative penalties resulting from a 41-month tax audit, arguing that the Authority?s procedural delays constituted an administrative error warranting penalty relief.
Judicial review proceedings contesting an appellate judgment that upheld tax penalties despite expert evidence confirming full payment of tax liabilities, arguing a violation of the principle that tax procedures are a means to collection, not an end in themselves.
Cassation proceedings before the Federal Supreme Court between a UAE real estate entity and the Federal Tax Authority challenging the constitutionality of Article 46 of the Tax Procedures Law regarding administrative penalty caps and legislative omission.
Judicial review proceedings contesting an appellate judgment that ignored essential constitutional defenses regarding VAT penalties on labor accommodation services, arguing a violation of the right to defense and procedural nullity.
