Unified UAE Legislation Database

Federal Supreme Court - Administrative Appeals Nos. 629 and 642 of 2024 On Recovering Input Tax for Employee Housing Costs

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. Mohamed Ali Suweilm, Head of the Department

and with the membership of Judges Dr. Hassan Mohamed Hassan Hind and Khaled Mustafa Hassan

 

(1-5) Taxes "Value added tax: services subject to recovery: housing allowance: water, gas and electricity expenses, etc." Regulation of labour relations "Employment contract: details and conditions" "Employer's obligations regarding housing allowance as part of remuneration". Civil procedures: Methods of appealing against judgments: Effect of cassation and referral. Judgment: "Reasons for the judgment: purpose of the statement of reasons." Court: "Court of first instance: obligation to take into account all elements of the case."

 

(1) Reversal of the judgment and referral to the court that issued it, with the effect that the reversed judgment must be followed in the legal issues it decided. Reason: Legal issues are authoritative. The court to which the case is referred may adopt a new understanding of the facts of the case or of conduct that was permissible before the ov...