Unified UAE Legislation Database

Federal Supreme Court - Criminal Appeals Nos. 650, 771 of 2024 on Tax Evasion and Procedural Violations

Status

In force

Issuing Authority

Federal Supreme Court

Effective date

XX.XX.XXXX

Official Link

https://

Session on Tuesday, December 24, 2024,

Headed by Judge Ahmed Abdullah Al-Mulla, ‘Head of the Department’,

With the membership of Judges Mohammed Ahmed Abdul Qadir and Muftah Salim Saad Al-Obaidi

 

(1-3) The court of ‘trial court’: The condition for the validity of the trial court's reasoning of its judgement’. Ruling ‘Deficient reasoning and violation of the right of defence’. 

 

1. Deducing the correct picture of the facts of the case from the trial court's authority. Its condition. The conclusion must be sound and based on admissible evidence that has its origin in the documents. 

 

2. The judgement. The judgement must contain evidence that the court has scrutinised the evidence in the case and responded to the substantive defences raised before it. Deficiency and violation of the right of defence.


 

3. The appealed judgement ignores the appellants' fundamental defence that the inspection and seizure procedures carried out by the arresting officer were invalid and that the arresting officer's testimony in the prosecution's investigations differed from the report of the colle...