Unified UAE Legislation Database

Federal Supreme Court - Criminal Appeal No. 369 of 2021 On Tax Evasion and Administrative Fine

Status

In force

Issuing Authority

Federal Supreme Court

Effective date

XX.XX.XXXX

Official Link

https://

Session on Monday, 3 May 2021

Headed by Judge Mohamed Abdulrahman Al-Jarrah, Head of the Department, and with the membership of Judge

Al-Hassan bin Al-Arabi Faydi and Al-Tayeb Abdul-Ghafur Abdul-Wahab

 

- The court of first instance has full authority to understand the facts of the case and assess the evidence.

 

- To assess the opinions of experts and rule on any substantive objections raised against them.
The court is not obliged to respond to a request to summon the expert for discussion, to refer the case to him again, or to appoint another expert, as long as the facts of the case are clear to it.

 

- It is sufficient that the conviction ruling leads to an understanding of the facts and circumstances of the case.

 

- An example of a valid reason for a conviction for failure to pay tax and the resulting administrative fine.

 

Criminal Appeal No. 369 of 2021, Session on 03/05/2021

As it has been established in the jurisprudence of this court that the trial court has full authority to understand the facts of the case, assess the evidence, including witness testimony and expert reports, we...