The Tax lawsuit In the UAE Tax Procedures Law No (28) of 2022

Authors

  • Associate Professor Doctor Mouna Mahmoud Edlbi

DOI:

https://doi.org/10.35246/8phpmf86

Keywords:

Tax lawsuit, Tax dispute, Basis for Tax Assignment, Taxpayer, Tax Appeal

Abstract

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:

I. D. Khadija Al-Aasar, The Economics of Public Finance, Members of the Arab Management Organization, 2016.

II. D. Ramadan Siddiq, Mediator in Explanation of the Unified Tax Procedures Law, Dar Al Nahda Al Arabiya, Egypt, Cairo, 2022.

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V. D. Abdel Basset Abu Al-Wafa, Tax Disputes in the Income Tax Law No. 11 of 2002, Dar Al-Nahda Al-Arabi, Arab Republic of Egypt, 2007.

VI. D. Muhammad Muhammad Abdul Latif, Constitutional Guarantees in the Tax Field, Kuwait University Press, 1999, 1st edition.

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VIII. D. Muhammad Al-Shafi’i, Dr. Ahmed Abdel Sabour, Public Finance and Financial and Economic Legislation, University of Sharjah, 2020, 1st edition.

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Second- scientific Research:

I. Samiha Qarfi, Hanan Brahimi, Oversight of the Appropriateness of Administrative Decisions, Master’s Thesis, Faculty of Law and Political Science, Mohamed Kheidar University of Biskra, 2012

Third- Articles:

I. D. Ahmed Sabah, Muhammad Gharaibeh, Administrative Objection to the Income Tax Base, Al-Manara Journal for Research and Studies, Al-Bayt University, Hashemite Kingdom of Jordan, Volume (24), Issue (2), 2018.

II. Idelbi, Mona. 2023. “The Voluntary Declaration in the Tax Legislation in UAE: A Comparative Study”. Journal of Legal Sciences 38 (2): 103-66. https://doi.org/10.35246/kb2c5z30.

III. Dr. Najib Jabri, Tax Disputes in Moroccan and Comparative Legislation: Specifics.

IV. Dr. Najib Jabri, Tax disputes in Morocco, the legal system and applied problems, Journal of Administrative Justice, No. 8, 2016.

V. D. Ahmed Hassan Abu Sabah, Judicial appeal of income tax decisions before the Tax Court of First Instance: An analytical study in Jordanian law, research published in Al-Mizan Journal of Islamic and Legal Studies, International Islamic Sciences University, Volume 9, Issue 1, April 2022.

VI. D. Hussein Khallaf - The extent of the administrative judiciary’s jurisdiction to hear tax and fee disputes in France and Egypt - Research published in the Journal of the State Council - Second Year - 1951.

VII. D. Khaled Fayez Al-Huwaila, The Principle of the Right to Litigation, A Comparative Study of the Judiciary’s Position on the Theory of Acts of Sovereignty and the Idea of Immunization (France - Egypt - Kuwait), Journal of the Kuwait International College of Law, Issue 2, Part 2, 2020.

VIII. Dr. Arif Al-Saaida and others, Judicial appeal in income tax disputes in Jordan, research published in the National Criminal Journal, National Center for Social and Criminological Research, March 2012.

IX. D. Abdel Moneim Abdel Wahab Al-Amer, The Problem of Adhering to the Deadlines for Appealing a Judicial Ruling Under Emergency Circumstances (Iraq, Egypt, and Lebanon as an Example), Generation of In-depth Legal Research Journal, Issue 40, 2020.

X. D. Mona Idlibi, The Tax Case in Syria, Damascus University Journal of Economic and Legal Sciences, University of Damascus, Syria, Volume 27, Issue Three, 2011.

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XII. Maryam Al-Khamlishi, Administrative Judge and Evidence in Tax Disputes, Moroccan Journal of Local Administration and Development, No. 115, 2014.

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.

V. Cabinet Resolution No. (23) of 2018 regarding the formation of tax dispute resolution committees, their work system and the procedures followed in the United Arab Emirates.

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

VI. Ben Dahou Noureddine, Tax Disputes, Faculty of Law and Political Science, Sidi Bel Abbes University, 2021, pp. 52 et seq. https://www.univ-sba.dz

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,

IV. J. Gilmer Korne, THE UNITED STATES BOARD OF TAX APPEALS, American Bar Association Journal, Vol. 12, No. 7 (JULY, 1926.

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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Published

2024-06-15

How to Cite

Mouna Mahmoud Edlbi. 2024. “The Tax Lawsuit In the UAE Tax Procedures Law No (28) of 2022”. Journal of Legal Sciences 39 (1): 108-52. https://doi.org/10.35246/8phpmf86.

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