Unified UAE Legislation Database

Federal Supreme Court - Administrative Appeal No. 670 of 2024 On Tax Objection Deadlines and Public Order

Status

In force

Issuing Authority

Federal Supreme Court

Effective date

XX.XX.XXXX

Official Link

https://

Session on Wednesday, July 24, 2024 
Headed by Judge Dr. Muhammad Ali Ali Suweilm, Head of the Department
and with the membership of Judges Dr. Hassan Mohammed Hassan Hind and Khalid Mustafa Hassan 

 

(1-3) Tax procedures. Request for review of tax assessment, objection and appeal Procedures for filing an objection and cases of non-acceptance “Appeal procedures before the courts” Ruling on the inadmissibility of the appeal Court of first instance: Must include all elements the case and the requests and defences therein General system relating to litigation procedures under the general system".


(1) The procedures for resorting to litigation regarding decisions of the Federal Tax Authority are gradual, beginning with the filing of an objection with the administrative body, then an appeal before the Tax Dispute Resolution Committee, and then an appeal before the competent federal administrative court. Conditions for admissibility.

Compliance with the deadlines for these procedures is mandatory, and failure to do so will result in inadmissibility. Article 32 and Article 36 of Federal...