الدعوى الضريبية في ظل قانون الإجراءات الضريبية الإماراتي رقم (28) لعام 2022

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.

III. D. Zakaria Muhammad Bayoumi - Judicial appeals in linking taxes on income with an analytical study in the French and Egyptian tax legislation - Arab Union Publishing House - Beirut - 1973.

IV. D. Suleiman Al-Tamawi, Principles of Administrative Law, a comparative study, Dar Al-Fikr Al-Arabi, Egypt, Cairo, 1973 - Dr. Sami Jamal Al-Din, mediator in the lawsuit to cancel administrative decisions, Mansha’at Al-Maaref, 1st edition, 2004.

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.

VII. D. Magdy Al-Shami, Tax Disputes between the Regular and Administrative Judiciary’s Jurisdiction in Egyptian and French Laws, Al-Wafa Legal Library, Alexandria, first edition, 2016.

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

IX. D. Muhammad Fawzi Nuwaiji, The Certain Science of Administrative Decision, Dar Al-Nahda Al-Arabiya, Cairo, 2008.

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.

XI. D. Mona Mahmoud Idlibi, Settlement of Tax Disputes through Judicial Methods, the Arab Encyclopedia, Volume Four, 2007.

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 .