Contents:
1. Criminal Cases Involving Tax Evasion
a. Federal Supreme Court Judgments Nos. 135, 136 and 137 of 2025 “On Excise Tax Evasion, Designated Zone Status and the Right to Tax Expert Examination”
2. Cases Concerning the Application of VAT and the Performance of VAT-Related Obligations
a. Dubai Court of Cassation Judgment No. 685 of 2024 “On the Application of VAT to Works Performed and Payments Made Before 1 January 2018”
b. Dubai Court of Cassation Judgment No. 107 of 2025 “On Contractual Obligations under the Tourist VAT Refund Scheme”
c. Dubai Court of Cassation Judgment No. 678 of 2025 “On the Requirements for an Action Seeking the Delivery of Tax Invoices for a VAT Refund”
3. Cases Concerning Corporate Tax and the Allocation of the Tax Burden in Contractual Relations
a. Dubai Court of First Instance Judgment in Labour Case No. 309 of 2025 “On Recovery from an Employee of a Penalty for Late Corporate Tax Registration”
b. Dubai Court of First Instance Judgment No. 1188 of 2025 “On the Deduction of Taxes from Commission in the Absence of a Written Agreement”