The Tax lawsuit In the UAE Tax Procedures Law No (28) of 2022
DOI:
https://doi.org/10.35246/8phpmf86Keywords:
Tax lawsuit, Tax dispute, Basis for Tax Assignment, Taxpayer, Tax AppealAbstract
Taxes are one of the most important revenues of the state, which it uses to cover public expenditures in order to meet public needs and promote the development process, and this makes us in front of the state's right to these taxes and the need to preserve them, and the taxpayer's right to pay the tax due only in accordance with the provisions stipulated by law. Many taxes disputes arise as a result of the application of tax legislation, and the matter is related to the clarity and transparency of the legal rules, the more certainty is available in those legislations mean less size of these disputes of course, to solve these disputes is usually assigned to the tax administration at the first, and then to the committees formed for this purpose, and it is also possible to go to the judicial side to resolve these disputes when administrative settlements fail, and considering that this topic is very important, especially In the UAE, because it applied taxes later ,in the Tax Procedures Law which applied in 2017 and modified in 2022, has some reservations in this regard, especially on the scope of the conditions for filing this lawsuit, so in this research we will review the parties to this lawsuit and its conditions and the competent judiciary to consider it in the UAE , and we will focus the points that need to be reconsidered in order to suit the aspirations of the UAE in development in all aspects
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References
First- Books:
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Forth- Laws:
I. The UAE Tax Procedures Law issued by Federal Law No. (28) of 2022
II. The UAE Civil Procedure Law issued by Federal Law No. (42) of 2022.
III. Jordanian Income Tax Law No. 57 of 1985.
IV. Federal Law No. 23 of 1991 regarding the procedures for representing public entities before the judiciary in the UAE.
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VI. -Federal Decree Law No. (13) of 2016 regarding the establishment of the Federal Tax Authority.
VII. Regulations for Federal Law No. (11) of 1992 regarding the Civil Procedure Code issued pursuant to Cabinet Resolution No. (57) of 2018.
Fifth- Judicial decisions:
I. Rulings issued by the Federal Supreme Court in the UAE.
II. Rulings issued by the Supreme Court of Pakistan.
III. Rulings issued by the Egyptian Court of Cassation
Sixth - Electronic references:
I. Saeed Hamdeen, Conditions for Admitting an Administrative Case, Legal Research Library, 2023. http:llwww.mohamah.net
II. Hisham Al-Rafei, Administrative Law, Reasons for Appealing the Administrative Decision in the UAE, published on 11/3/2022. https://www.linkedin.com/pulse/
III. https://www.nyc.gov/site/taxappeals/about/about.page.
IV. https://www.nyc.gov/site/taxappeals/about/about.page.
V. https://web.archive.org/web/20020605225613/http://unclefed.com/USTaxCourt/faqs.html
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VII. www.moj.gov.ae/ar/services/esystems/e-filing-system.aspx
VIII. https://www.cnbc.com/2023/12/05/supreme-court-case-on-income-could-have-major-implications-for-taxpayers.html. https://www.mackinac.org/6495.
Seventh- Foreign references:
I. THE SUPREME COURT OF PAKISTAN (Appellate Jurisdiction), Civil Petitions No.283-L to 286-L of 2018.
II. Glenn Newman, New York State Changes the Rules on Tax Appeals, https://www.gtlaw.com/en/insights/2023/6/new-york-state-changes-the-rules-on-tax-appeals, 22/1/2024, 18PM.
III. Jack McHugh, Adam Smith’s Principles of a Proper Tax System, Mackinac Center for Public Policy, April 21, 2004,
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V. supreme court of Pakistan, civil appeals No. 1607 to 1630 of 2007.
VI. Moore v. United States, a case that could affect broad swaths of the U.S. tax code. Kate Dore, CFP, Supreme Court hears tax case on ‘income’: It may ‘have the biggest fiscal policy effects of any court decision,’ expert say could wreak havoc on the tax code , PUBLISHED TUE, DEC 5 202312:54 PM ESTUPDATED TUE, DEC 5 2023 .
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