The Abu Dhabi Judiciary Department's mobile court bus. Silvia Razgova / The National
The Abu Dhabi Judiciary Department's mobile court bus. Silvia Razgova / The National
The Abu Dhabi Judiciary Department's mobile court bus. Silvia Razgova / The National
The Abu Dhabi Judiciary Department's mobile court bus. Silvia Razgova / The National

UAE’s legal reforms lead to fewer court cases, experts say


Salam Al Amir
  • English
  • Arabic

Reforms to the UAE’s legal system in November last year increase the country's appeal as a place to live, work and invest, a senior Emirati judge said.

Changes to personal and civil laws last year involved divorce, assault, harassment, jointly-owned assets, and bounced cheques.

Many of the measures had been discussed in the UAE for some time and were hailed last year as milestones in the country’s continued judicial progress.

Prosecutions for unmarried couples living together and for drinking alcohol without a licence were already rare, but last year's changes removed any uncertainty for residents and tourists alike.

I expect more changes in the near future, because laws must keep pace with the developments UAE is constantly achieving
Judge Ayman Abdul Hakam,
former head of Dubai’s One Day Court

“Any amendments to the legal system must serve a goal and, in this case, they served the country’s pursuit of innovation and attracting investments and talents,” said Ahmed Ibrahim Saif, senior judge at the Dubai Civil Court and former chief justice of Dubai's Criminal Courts.

“They have also led to increasing residents’ sense of security, which is another goal that reflects the UAE’s efforts to promote tolerance and coexistence.”

Mr Saif said changes to the law governing marital disputes were not at odds with Islam.

“We have residents following different faiths, and Islam does not prohibit them from resorting to the rules of their religions," he said.

The overhaul was an example of the UAE's commitment to reforms that would better serve justice, preserve families, and expedite progress that would make UAE safer for all, he said.

“Looking at recent surveys, we see that so many people made the UAE their first choice to live and invest,” he said.

Changes that allow people to settle disputes over family-owned assets in courts have solved a big problem, said Hassan Elhais, a legal consultant from Al Rowaad Advocates.

“Owners of family businesses were not allowed to sell their share of the business to anyone except to one of the owners themselves,” Dr Elhais said.

“I have seen numerous cases filed because of this sort of dispute. But following the amendments which gave courts authority to allow selling outside the family, cases about this type of dispute disappeared.”

More changes expected

Judge Ayman Abdul Hakam, former head of Dubai’s One Day Court, predicted more changes to UAE laws.

“These significant changes made by the government complement the rapid progress of the country that is home for 200 nationalities,” he said.

“I expect more changes in the near future, because laws must keep pace with the developments UAE is constantly achieving – a necessity the country’s government is aware of.”

Despite leaving Dubai last year to serve as chief justice of Giza Criminal Court in Egypt, Judge Abdul Hakam is certain that there are fewer files on judges' desks as a result of the amendments.

“A significant drop in the number of cases heard by judges happened when bouncing cheques cases were handled by prosecutors,” he said.

“And now with these recent changes, the number must haven even fallen further.”

He also stressed the importance of translators being present for defendants.

“Amendments made it mandatory [that] translators are present during police questioning, which is a first in the region,” he said.

“Other changes concerning cohabitation and drinking alcohol gave people more personal freedom, as long as they cause no harm to anyone.”

At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

Result

Tottenhan Hotspur 2 Roma 3
Tottenham: Winks 87', Janssen 90 1'

Roma 3
D Perotti 13' (pen), C Under 70', M Tumminello 90 2"

 

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000

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5pm: Maiden (PA) Dh80,000 1,600m

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6pm: Arabian Triple Crown Round-2 Group 3 (PA) Dh300,000 2,200m 

6.30pm: Liwa Oaisi Group 2 (PA) Dh300,000 1,400m

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,600m

7.30pm: Handicap (TB) Dh100,000 1,600m

The National selections: 5pm: Flit Al Maury, 5.30pm: Sadah, 6pm: RB Seqondtonone, 6.30pm: RB Money To Burn, 7pm: SS Jalmood, 7.30pm: Dalaalaat

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Details

Through Her Lens: The stories behind the photography of Eva Sereny

Forewords by Jacqueline Bisset and Charlotte Rampling, ACC Art Books

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Zimbabwe v UAE, ODI series

All matches at the Harare Sports Club

  • 1st ODI, Wednesday, April 10
  • 2nd ODI, Friday, April 12
  • 3rd ODI, Sunday, April 14
  • 4th ODI, Sunday, April 16

Squads:

  • UAE: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed
  • Zimbabwe: Peter Moor (captain), Solomon Mire, Brian Chari, Regis Chakabva, Sean Williams, Timycen Maruma, Sikandar Raza, Donald Tiripano, Kyle Jarvis, Tendai Chatara, Chris Mpofu, Craig Ervine, Brandon Mavuta, Ainsley Ndlovu, Tony Munyonga, Elton Chigumbura
How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

Updated: November 06, 2021, 4:25 AM