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Debt collection lawyers in Dubai have a thorough knowledge of the rules and laws governing debt collection as well as the regional business environment. In addition to ensuring that your actions conform with UAE debt collection regulations, they may offer you legal advice and direction on the best ways to recover the pending debts. Lawyers specializing in debt collection can help guide you through the frequently difficult and complicated process of debt collection, from the initial demand letters and negotiations through potential legal action. In addition to ensuring that your legal rights are upheld during the debt collection process, they can further represent you in court. The process of seeking the payment of overdue debts owed by individuals and businesses to creditors or lenders in the United Arab Emirates is known as debt collection in the UAE. In the UAE, debt collection is a crucial practice since it ensures that people and businesses may recover the money they have lent or provided credit for. The UAE Civil Code, the UAE Business Transactions Law, and the UAE Penal Code are just a few of the local laws and regulations that must be followed when collecting debt in the UAE. Our team of expert lawyers can help you recover your pending debts in situations where; The debtor is unresponsive: whereby the debtor does not respond to any of your attempts to collect the debt. The debtor contests the debt: In such cases, we can assist you in compiling proof to back up your claim and protect your rights if the debtor contests the dues or asserts that they do not owe you any money. The debt is substantial: it could be beneficial to have a specialised lawyer helping you recover the money if the debt is large. If and/or when the legal system is unfamiliar to you: having an expert lawyer in this regards can help you avoid detrimental mistakes and defend your rights if you are inexperienced with the legal system in general or the debt collection procedure in the UAE.   At Yaqoub Almaazmi Advocates and Faragallah Legal Consultancy, one of the best law firms in Dubai specialising in this area of law, one of our primary areas of focus is the collection of commercial debt and the protection of creditors’ interests. Our team at Yaqoub Almaazmi Advocates, which consists of highly qualified legal experts and local advocates, uses a variety of strategies for your debt collection in the UAE, depending on the circumstances. We decide the debt collection strategies to employ after carefully examining the facts, conditions, and needs of each case.

The UAE government has made a consistent and persistent effort to concentrate on eradicating corruption at all levels of government due to the political and economic effects of corruption, both locally and globally. Although government corruption has received the majority of the authorities’ attention, it is crucial to remember that the UAE Penal Code also contains rules that apply to the private sector. As a result of this, businesses and people are paying much greater attention to the topic of corruption and the enforcement of the Penal Code by the authorities as they try to figure out what steps, if any, they may take to guarantee that their company operation is compatible with the Penal Code. The Penal Code is the primary federal statute that governs anti-bribery actions in the UAE, as mentioned above. Employees of both the public and private sectors may not be bribed or try to be bribed, according to prohibitions included in Articles 234 to 239 of the Code. According to the provisions of the Code, anything that confers a benefit on a public or private sector employee, as the case may be, with the goal to persuade that person to behave contrary to the obligations imposed by his or her role, or to conduct or refrain from doing an act, would be considered bribery. (a) Public Sector The relevant parties who would be susceptible to prosecution under the Code for acts of bribery perpetrated by individuals in the context of the public sector include those who accept, offer, or facilitate a bribe, regardless of whether they receive any direct benefit from doing so. The Code stipulates that a “public official”, who takes a bribe for himself or another person in return for performing or refraining from performing an act that is contrary to the responsibilities of his function or that is not a part of those duties is the beneficiary of a bribe in the public sector. Employees working in government ministries and departments, heads of legislative, advisory, and municipal councils, members of boards of directors, managers, and all other personnel employed by public enterprises and organizations are all included in this category. However, the Dubai Court of Appeal recently construed the term “public official” to encompass workers at state-owned or semi-state-owned private sector companies that accept bribes. It is noteworthy that “public officers” who receive a bribe but do not intend to perform or omit the conduct demanded of them by the person offering the bribe would nevertheless be guilty of the offense and liable to punishment under the Code. Thereby, it would not be necessary to demonstrate that a “public officer” intended to do or not do the act expected of him in exchange for the Bribe; rather, the simple receipt of a Bribe by that person would be sufficient justification for prosecution of that person. Any “public officer”, who is found guilty of accepting a bribe will be punished with a fine equal to the benefit they took (as long as the fine is at least AED 1,000), the confiscation of the actual benefit they took, and, depending on the specifics of each case, a sentence of five to ten years in prison. Moreover, anyone found guilty of receiving a bribe in return for using their influence over a “public officer” face a fine of up to AED 10,000 and a maximum one-year sentence in jail. A person who offers a “public official” or someone in a position to influence a “public officer”, a bribe risk imprisonment for up to five years, a fine equal to the benefit offered as a bribe (provided the fine is not less than AED 1,000), and the actual advantage offered will be confiscated. Anybody who facilitates the exchange of a bribe between the offeror and the recipient would also face similar sanctions. Furthermore, in accordance with Article 237 of the Code, proposing a bribe to a “public official” or to a person who can influence a “public officer” is unlawful as well regardless of whether the intended receiver accepts the bribe or not. (b) Private Sector According to Article 236 of the Code, only the person who accepts a Bribe in exchange for performing or refraining from performing an act that is contrary to the obligations of his position would be guilty of a violation of the Code. This provision relates to acts of bribery committed by individuals in the context of the private sector. In this case, the Code defines the beneficiary as any management or employee of any private firm, institution, cooperative organization, or public benefit association, as well as any member of the board of directors of any such entity. Those who take bribes in the private sector shall also face a fine equal to the advantage they received (as long as the fine is at least AED 1,000), the confiscation of the real benefit received, and a maximum sentence of five years in jail. Notwithstanding the fact that the UAE authorities have not yet taken any concrete actions to curb corrupt activities in the private sector, the Code does provide them the authority to punish those who are thought to be involved in such acts. As a result, when they work to eliminate corruption both at the government level and in the public sector, the authorities may eventually change their approach. In doing so, it is conceivable that the authorities may in the future broaden the provisions and application of Article 236 of the Code to make it easier to prosecute bribery in the private sector and make the person who offers the bribe and the person who facilitates it accountable for their actions. For more information and clarification, please feel free to contact us. Our team of legal experts at Yaqoub Almaazmi Advocates and Legal Consultants and help guide you further.

Adoption is a process that allows a person or a couple to legally become the parent(s) of a child who is not biologically theirs. In the United Arab Emirates (UAE), adoption is governed by a set of laws and regulations that aim to ensure the best interests of the child and protect their rights. Islam forbids adoption; however, it is legal in some forms in the United Arab Emirates. It is legal for UAE residents and Muslim expats to care for, sponsor, or foster an orphaned or abandoned child, only when the procedure is carried out through authorized and legal charitable organizations. Additionally, the child is not permitted to adopt the foster parents’ family name. He or she shall keep their biological parent’s last name. Adoption is known as kafala in Islam, which is derived from the Arabic word kafala, which meaning ‘to feed.’ It symbolizes the link that exists between a foster parent and a child. The following are some of the Islamic regulations that govern this relationship: Adopted children retain their biological family names and do not have their names changed to fit their adoptive parents and family. Adopted children inherit from their biological parents, not their adoptive parents. When the child reaches maturity, members of the adopted family are no longer considered blood relations and hence are not mahram to him or her. The term ‘mahram’ refers to a legal relationship that rules marriage and other aspects of life. The child’s biological family is always given priority, and the connections to them are never severed. Adoptive parents must provide their child love, care, and financial security, but the child does not inherit anything from the adoptive parents. LAWS REGARDING ADOPTION IN THE UAE In the UAE, adoption is governed by Federal Law No. 28 of 2005 on Personal Status Law. According to this law, adoption is only permitted under certain conditions, and the process must be overseen by the relevant authorities. It is important that the child is an orphan or abandoned. Orphans are defined as children who have lost both parents, while abandoned children are those who have been left by their parents or whose parents are unknown. In both cases, the child must be in need of care and protection, and the adoption must be in their best interests. Furthermore, the adoptive parents must be at least 25 years old and at least 18 years older than the child they wish to adopt. The adoptive parents must also be in good health and of good character, with no criminal record. The adoption process in the UAE must be overseen by the courts, and the courts have the final say on whether to approve or reject an adoption application. The process typically involves submitting an application to the courts, providing proof of eligibility, and undergoing a series of interviews and assessments to determine suitability as adoptive parents. ADOPTION RULES FOR NON-MUSLIM RESIDENTS Non-Muslims are not allowed to adopt in the UAE under the UAE law. Non-Muslim expats, however, are permitted to adopt children if the adoption takes place outside of the UAE and is recognized in their home country. In such instances, adoption is governed by the laws of the adopting parent’s and child’s respective countries. Adopted children have the same rights and protection as biological children once they and their parents arrive in the UAE. It is worth noting that adoption in the UAE is not the same as in some other countries. In the UAE, adoption does not confer full legal and social rights to the child as it does in some other jurisdictions. For example, the child does not automatically acquire the family name of the adoptive parents, and they are not considered an heir under Islamic inheritance law. Once the adoption is approved, the adoptive parents must register the child with the relevant authorities, including the Ministry of Interior, the General Authority for Islamic Affairs and Endowments, and the General Directorate of Residency and Foreigners Affairs. CONCLUSION In conclusion, adoption in the UAE is governed by a set of strict laws and regulations that aim to ensure the best interests of the child and protect their rights. The process is overseen by the courts, and the eligibility criteria are designed to ensure that only suitable candidates are approved for adoption. While adoption in the UAE may not confer all the legal and social rights that it does in some other countries, it remains an important way to provide care and protection to orphaned and abandoned children in the country.

Sharia serves as the primary legal framework and foundation for all laws in the United Arab Emirates. According to the Islamic law, Heba is considered a valid means of transferring ownership of property. However, there are certain conditions that must be met for a Heba to be valid. These conditions include: Intention: The giver of the gift must have the intention to give the gift as a Heba, and the recipient must have the intention to accept the gift as a Heba. Delivery: The property being gifted must be physically delivered to the recipient. This means that the giver must physically hand over the property to the recipient or transfer ownership through a legal document. Acceptance: The recipient must accept the gift, and this acceptance must be made at the time of delivery. Ownership: The property being gifted must be owned by the giver at the time of the Heba. If these conditions are met, the Heba is considered valid in Islamic law. Once a Heba is completed, the recipient becomes the owner of the property, and the giver no longer has any rights to it. Heba can be given for a variety of reasons. In Islamic culture, it is common for parents to give Heba to their children as a way of providing financial support. It can also be used as a way of showing gratitude or generosity to friends or family members. There are also rules in Sharia Law regarding the value of the gift that can be given as Heba. The value of the gift should not exceed one-third of the giver’s property. If the gift is given as a way of settling a debt, it cannot exceed the amount of the debt. There are various types of Heba under Sharia Law, including unconditional and conditional Heba. Unconditional Heba is a gift given without any conditions, while conditional Heba is a gift that is given with specific conditions attached to it. Heba after death is a type of Heba provided while the deceased was alive and only takes effect upon the giver’s passing. It must be accepted by the recipient, and only with the recipient’s consent can it be cancelled while the giver is still alive. Even if the recipient did not accept the gift, it may nevertheless be revoked by a court order if it was given under duress, by deception, or by someone who had the legal competence or capacity to do so. Heba could be offered verbally or in front of witnesses. It is advised to have both, though. However, it is important to note that Heba cannot be used as a means of circumventing Islamic inheritance laws. Islamic law has specific rules regarding how property is distributed among heirs after a person’s death, and Heba cannot be used to give property to someone who is not entitled to it under these rules. Heba given (before death of the giver) has the effect of immediate transfer of property upon acceptance of the receiver while Heba given (after death of the giver) has the effect of transferring property only after the condition that the gift will be transferred after death of the giver occurs. Additionally, there are certain types of property that cannot be given as a Heba. For example, property that is used for religious purposes, such as a mosque or a Quran, cannot be given as a Heba. Similarly, property that is used for public benefit, such as a hospital or a school, cannot be given as a Heba. In conclusion, Heba is an important concept in Islamic law that allows for the transfer of property as a gift. However, there are specific conditions that must be met for a Heba to be valid, and it cannot be used to circumvent Islamic inheritance laws.

In the United Arab Emirates, Sharia law governs many aspects of daily life, including inheritance. Inheritance in the UAE is an important aspect of society and is governed by specific rules under Islamic law. Sharia law is based on the teachings of the Quran and the Hadith, which provide guidelines on how to distribute property after a person’s death. Under Sharia law, inheritance is divided among the deceased person’s heirs according to a predetermined procedure. This procedure is based on the relationship between the deceased and the heirs, and the gender of the heirs. The method is designed to ensure that the distribution of inheritance is fair and just, and that no one is left without a share. INHERITANCE LAWS IN THE UAE In the UAE, the distribution of inheritance is governed by Federal Law No. 5 of 1985, which is based on Sharia law. The law outlines the rules for inheritance and specifies the shares that are due to each of the heirs. The law applies to all Muslims, regardless of their nationality or residence in the UAE. According to Sharia law, there are several categories of heirs, including the spouse, children, parents, and siblings. Each category of heirs is entitled to a specific share of the inheritance, which is determined by the relationship between the deceased and the heirs. FOR SPOUSE AND CHILDREN The spouse is entitled to a share of the inheritance, depending on the number of children that the deceased had. If the deceased had children, the spouse is entitled to one-eighth of the inheritance. If the deceased did not have any children, the spouse is entitled to one-fourth of the inheritance. The children are entitled to a share of the inheritance, depending on their gender and the number of children. Sons are entitled to twice the share of daughters. If the deceased had both sons and daughters, the sons are entitled to two-thirds of the inheritance, and the daughters are entitled to one-third. FOR PARENTS AND SIBLINGS The parents are entitled to a share of the inheritance, depending on their relationship to the deceased. If the deceased had a mother and father, each is entitled to one-sixth of the inheritance. If the deceased had only a mother, the mother is entitled to one-third of the inheritance. If the deceased had only a father, the father is entitled to the entire inheritance if there are no other heirs. The siblings are entitled to a share of the inheritance, depending on the number of siblings and their gender. If the deceased had only one brother or sister, the sibling is entitled to one-sixth of the inheritance. If the deceased had more than one brother or sister, they share one-third of the inheritance. CONCLUSION In conclusion, Sharia law governs inheritance in the UAE and provides a predetermined method for the distribution of property after a person’s death. Understanding the rules of inheritance under Sharia law is important for Muslims living in the UAE, as it affects the distribution of their assets after their death.

We have a Specialized lawyer for Real Estate Cases in Dubai. The United Arab Emirates is a fantastic country where people from foreign countries move so often, they start working, buying properties, and renting apartments for the long term. The UAE government has developed a strict registration system that significantly reduces the risk of debate. A lease agreement is a written agreement between the landlord and the tenant, which specifies the terms of the lease, the cost, and terms of payment for the specified period, and the responsibility of the parties in case of non-compliance with the clauses of the contract. Each yearly rent contract shall be registered in EJARI. Ejari is a system for registering a lease agreement between the tenant and the landlord. The payment method for the yearly rent is usually paid once per year or twice, or you might pay in four payments. After registering the transaction with Ejari, all data automatically goes to the Dubai Electricity and Water Supply Authority (DEWA) and the Real Estate Regulatory Agency. Registration in the Ejari system gives the right to apply to the court in case of problems with the owner (or, depending on the situation, with the tenant), and the court is obliged to consider the case. If the contract is not registered in the jail system, the application will be automatically rejected. How to register a tenancy contract in EJARI? Usually, this process is done by the Landlord, or you can register by yourself in typing center, you must present your Emirates ID, copy of your passport, and visa. You will also need a lease agreement and data from an electric meter, which is provided by the owner. If the property is rented for commercial purposes, then it is also necessary to grant a license to conduct this activity. If the lease is concluded through a real estate agency, a document confirming the reliability of the tenant’s data is also provided. After registration, the contract is assigned an identification number. Subsequently, you will need this number to create an account with DEWA – with the Dubai Electricity and Water Supply Authority. Before registering with Ejari, you need to make sure that the previous contract registered in the system has been canceled by the former tenant, landlord, real estate agency, or real estate management company. The law provides that the contract is automatically extended if after the expiration of the current lease agreement you continue to live in the rented housing and the landlord does not mind your further residence. In this case, you will have to pay for the new period, but first, make sure that you have notified the landlord of your intentions in advance. The contract itself is usually registered in a short time: if everything is filled in correctly and all the required conditions are met, it takes 1-2 days to register Ejari. Therefore, do not hesitate to contact our law firm (the best lawyers in Dubai) for further details and questions.

Medical malpractice or medical negligence is one of the leading causes of deaths around the world. Any action or omission (failure to act) by a medical practitioner that deviates from the accepted medical standard of care is referred to as medical negligence. The Medical Liability Law, which became effective on 16 December 2008, lays out the rules that medical practitioners in the United Arab Emirates (UAE) must follow. According to the Medical Liability Law, all medical facilities in the UAE must obtain medical malpractice insurance. The Medical Law and its corresponding Regulations give rise to a number of legal issues, including doctor obligations, medical malpractice insurance requirements, medical malpractice investigations, disciplinary procedures, and repercussions for breaking the Medical Law and its Regulations. MEDICAL NEGLIGENCE LAWS IN THE UAE A medical professional is required to take reasonable precautions and sincerely strive to adhere to recognized medical standards under the Medical Liability Federal Law No. 4 of 2016 (the “2016 Law”). In order to prove criminal medical negligence, a “Gross Medical Error” must have occurred, according to Federal Law of 2016. The phrase “Gross Medical Error” has not before been defined in that statute. The UAE published Cabinet Resolution No. 40 later in 2019 to clarify a number of uncertainties in the act and define the phrase “Gross Medical Error.” According to Article 5 of the Executive Regulations, a gross medical error may involve any of the following: A mistake that causes the patient or foetus to die The unintended removal of an organ Treatment of a patient without their consent Not providing medical attention in the case of an emergency Prescribing treatments and medications without proper diagnosis The doctor being under the influence of alcohol or drugs The loss of an organ function Grave carelessness, including giving the patient an overdose or leaving medical supplies within the patient FACTORS TO CONSIDER WHEN SEEKING COMPENSATION A victim must take three actions in these unfortunate circumstances. Firstly, a complaint can be filed with the relevant Healthcare Authority. After receiving the complaints from the health authority, the Committee of Medical Liability, as referred to in the Medical Liability Law, is required to provide a rationale report for each instance. After initially going to a civil court to request compensation for the loss or damages he experienced, he might subsequently file a criminal complaint against the doctor or clinic. Certain factors shall be taken into account whilst seeking for compensation. The list of factors include but is not limited to: Emotional distress Loss of income Psychological effect and suffering Medical costs Cost of receiving current and future care DIYA (BLOOD) MONEY AS COMPENSATION If the result of the medical negligence is death, the compensation shall be calculated in addition to ‘Diya money’ in the UAE. Diya, in Islamic law, is the financial compensation paid to the victim or the heirs of a victim in the case of death by negligence. In the UAE, the Diya money is presently fixed at Dh200,000. In accordance with Article 34 of the Law, doctors who cause a patient’s death due to malpractice or mistakes in medicine may face a term of up to two years in jail and/or a fine of up to 500,000 dirhams. If drugs or alcohol were used in the course of the gross medical error, the penalty might be increased to a maximum of two years in jail and a maximum fine of Dh1,000,000 instead. The Law mandates the establishment of a Medical Liability Committee (the Committee) and a Higher Committee for Medical Liability as part of the legal framework for handling claims of medical negligence in the United Arab Emirates. The Committee would review cases that were presented to it by the proper court, public prosecutor, or health authority. The Committee would be made up of medical experts from various specialities. They are in charge of examining these cases, assessing if a medical practitioner was negligent, how careless they were, and how serious they were. Therefore, all cases of medical negligence in the UAE must first be examined by the Committee before any patients can file a lawsuit for losses and/or injuries caused by such carelessness. STEPS ON FILING A MEDICAL NEGLIGENCE LAWSUIT The steps for filing a medical malpractice complaint are as follows; The appropriate agency within the health authorities of that Emirate should receive a complaint. For instance, if Dubai is the location of the dispute, a complaint should be made to the Dubai Health Authority (DHA). The Committee would receive a referral from the health authority for its evaluation and consideration. The Committee may also choose specialists to investigate the situation and, if required, produce an expert report. After carefully reviewing the facts, the patient file, and the other material available, performing their investigation, and carrying out the necessary technical studies, they should submit a comprehensive report with their evaluation and opinion of the case. The health authority would then get this report. The parties to the case will then have thirty (30) days after notification of the report to file an appeal (grievance) to the health authority in order to contest the report produced by the Committee. (Optional) The health authority will then refer the case to the Higher Committee if such an appeal or grievance has been made by either side. Following the assessment of the complaints made against the Committee’s report, the Higher Committee will then publish a report. The Higher Committee’s report is regarded as conclusive and cannot be contested. (Optional) A claimant may transfer the matter to a court with appropriate jurisdiction based on a positive report from the Committee (assuming a grievance or appeal was not filed) or the report of the Higher Committee by submitting a claim for compensation for damages or harm. At Yaqoub Almaazmi Advocates and Legal Consultants, we have a team of expert lawyers who can guide and help you throughout this entire process. If you require any further information or clarification, please feel free to reach out to us.

The United Arab Emirates is introducing ‘corporate taxes for the first time. It was announced by publication of the Official Gazette on the 3rd of October 2022 and will come into effect on or after 1 June 2023. It is, therefore, imperative that businesses and companies are prepared and it is of vital importance that businesses verify whether they are subject to the newly introduced corporate tax whilst also taking into account and analyzing their additional tax costs. It is best to get started early as it will help in diminishing any additional corporate tax liabilities, therefore you should contact the best lawyers in Dubai. Introducing the first federal CT scheme in the UAE with the prescribed statutory tax rates of 0% and 9% which will be applicable to taxable income above Dh375,000; a law that is simple for businesses and international investors to understand, and a minimal administrative burden, in our opinion, represents an important change for businesses and enterprises operating in the UAE. Predominantly, the corporate tax will apply to the following ‘Taxable Persons’: UAE companies and other juridical persons that are incorporated or effectively managed and controlled in the UAE; Natural persons (individuals) who conduct businesses and/or business activities in the UAE as specified in a Cabinet Decision to be issued in due course; and Non- resident juridical persons (foreign legal entities) that have permanent legal establishments in the UAE. Juridical persons formed in a UAE Free Zone shall also be considered ‘Taxable Persons’ for the purposes of this newly introduced tax and therefore must adhere to the guidelines outlined in the corporate tax law. A Free Zone Person who satisfies the requirements to be regarded as a Qualified Free Zone Person, however, can profit from a corporate tax rate of 0% on their Qualifying Income. The following requirements must be met by a Free Zone Person in order to qualify as one: Maintain sufficient substance in the UAE, Generate ‘Qualifying Income’ Avoid making an election to be subject to Corporate Tax at the standard rates Adhere to the transfer pricing rules set forth in the Corporate Tax Law Additional conditions may also be prescribed by the Minister that a Qualifying Free Zone Person must meet. A Qualified Free Zone Person will be liable to the standard rates of Corporate Tax at the start of the Tax Period wherein they fail to satisfy the requirements stated above. The Corporate Tax Law levies income on a residency and source basis, similar to the tax systems in most other jurisdictions. The classification of the Taxable Person determines the application basis of taxation. Income from both domestic and international sources is subject to taxation for ‘Resident Persons’. However, for ‘Non-Resident Persons’, only their income that is obtained from sources within the UAE will be subject to taxation. For the purposes of corporate tax, the residence is defined by a number of particular elements that are outlined in the Corporate Tax Law, rather than by a person’s place of residence or citizenship. A Taxable Person must pay corporate tax on any taxable income that they receive during a tax period. Corporate Tax would typically be levied once a year, with the Taxable Person determining their own obligation and liabilities through self-assessments. This implies that the Taxable Person must file a Corporate Tax Return with the Federal Tax Authority in order to calculate and pay the Corporate Tax. The accounting income (i.e. the net profit or loss before the tax) of the Taxable Person as reported in their financial accounts serves as the basis for calculating their Taxable Income. To determine their Taxable Income for the applicable Tax Period, the Taxable Person will then need to make a few modifications. Therefore, you can contact the Tax lawyers in Dubai for further information. On the other hand, given their significance and contributions to the communities and economy of the UAE, several types of firms and/or organizations are exempt from the corporate tax. These are referred to as ‘Exempt Persons’ and include: Government Entities Government Controlled Entities as specified in a Cabinet Decision Extractive Businesses Non-Extractive Natural Resource Businesses Qualifying Public Benefit Entities Public or private pension and social security funds Qualifying Investment Funds Wholly-owned and controlled UAE subsidiaries of a Government Entity, a Government Controlled Entity, a Qualifying Investment Fund, or a public or private pension or security fund Government Entities, Government Controlled Entities that are listed in a Cabinet Decision, Extractive Businesses, and Non-Extractive Natural Resource Businesses may all be exempt from being subject to Corporate Tax in addition to being exempt from any registration, filing, and other compliance requirements imposed by the Corporate Tax Law unless they engage or have engaged in activities that are subject to the charge of Corporate Tax. For instance, it could become necessary to make adjustments to accounting income for revenue that is exempt from corporate taxes and for expenses that are entirely or partially non-deductible for corporate tax reasons. UAE group entities may choose to form a Tax Group in order to be considered as a single Taxable Person for the purposes of Corporate Tax. The main firm (‘Parent Company’) and all of its subsidiaries must be resident juridical entities, share the same financial year, and compile their financial statements in accordance with the same accounting rules in order to constitute as as Tax Group. Furthermore, in order to form the Tax Group, the Parent Company must additionally: Own at least 95% of the share capital of the subsidiary; Hold at least 95% of the voting rights; Be entitled to at least 95% of the subsidiary’s profits and net assets. The ownership, rights, and entitlement may be held directly or indirectly through subsidiaries, however, an Exempt Person or a Qualified Free Zone Person cannot be a member of a Tax Group. The parent company must prepare consolidated financial accounts for each subsidiary that is a member of the Tax Group for the applicable Tax Period in order to determine the Taxable Income of a Tax Group. For the purposes of figuring out the Taxable Income of the Tax Group, transactions between each group member and the parent company, as well as between the group members would be disregarded. It will be necessary for all Taxable Persons to register for Corporate Tax and get a Corporate Tax Registration Number, including Free Zone Persons. Certain Exempt Persons may also be asked by the Federal Tax Authority to register for Corporate Tax. For each Tax Period, Taxable Persons must submit a Corporate Tax return within nine months after the completion of the applicable tax period. The payment of any Corporate Tax owed in relation to the Tax Period for which a return is submitted would generally have to be made within the same application deadline. We, therefore, urge those who have not yet begun evaluating the impact to be more proactive in order to ensure a smooth transition as the implementation date draws near. Companies must first evaluate the technical implications of the law before considering how well-prepared their operations are to handle the compliance, reporting, and strategy requirements related to corporate taxation. This should involve evaluating the suitability of their accounting policies, legal contracts, cash flow implications, reporting systems, finance, and tax functions, and transfer pricing paperwork. For more updates and assistance, please reach out to our team of experts (Lawyers in Dubai) that can help you in assessing your position and guide you along the next steps and actions required to help you be ready to comply with the new Corporate Tax law regime once it comes into effect. All businesses must take this crucial initial step to assess how the adoption of the Corporate Tax will affect them and what changes it would bring moving forward. On the basis of the current legal and administrative framework, we can assist you in conducting a preliminary assessment on a quantifiable and qualitative basis to better understand the upcoming effects of corporate taxation. Assisting in identifying and amending any uncertainties or grey areas that fall under the new CT regime, identifying any and all alterable and upgrading opportunities, generating business reports, applying and filing for Tax Groups and/or Exemptions, as well as reviewing and implementing necessary transfer policies are all additional services that we can provide.

Is it safe to pay someone with cash? How can I protect myself if I paid in cash? Take these tips from the best lawyer in Dubai with you to become a smarter consumer and avoid fraud: Know who you’re dealing with. Pay the safest way. Credit cards are the safest way to pay for online purchases because you can dispute the charges if you never get the goods or services or if the offer was misrepresented.   Fully understand the offer. A legitimate seller will give you all the details about the products or services, the total price, the delivery time, the refund and cancellation policies, and the terms of any warranty. Contact the seller if any of these details are missing, if they are unable to provide the details, it may be a sign that it’s a scam. If you pay a bill in cash, ask the party receiving payment to record it in their records and give you a sales receipt. The receipt should show your name, a short description of the product or service purchased, the transaction date, and the amount paid. The receipt also should include the signature of the clerk or other person receiving payment. If this is a recurring bill, you should keep the sales receipt until you receive the next billing statement showing the previous bill was paid.

Value Added Tax (VAT) is one of the most prevalent forms of consumption tax found worldwide. Countries levy VAT on the majority of supplies of goods and services that are bought and sold. Value Added Tax (VAT) was instituted in the UAE in January 2018 through the publication of the Federal Decree-Law No. 8 of 2017, at a rate of 5%. In 2022, the official gazette published the Decree-Law No. 18 of 2022, which brought forward certain changes and amendments on the pre-existing laws on VAT. The provision that allows registered people to request for an exclusion from VAT registration if all of their supplies are zero-rated or if they no longer make any supply other than zero-rated supplies is one of the amendments made to Federal Decree Law No. 8 of 2017 on VAT. Supplies of goods and services that are taxed at a rate of 0% are known as zero-rated supplies. Certain foods and drinks, exported products, donated goods sold by charity stores, equipment for the disabled, and prescription drugs are some examples of zero-rated commodities, which are chosen by the taxation authorities. With relation to the following primary types of supply, VAT shall not be assessed: Goods and service exports beyond the GCC Transportation internationally and related materials Supply of certain land, sea, and air vehicles, including ships and aircraft Many investment-grade precious metals, such as 99% pure gold and silver, Residential homes that have just been built and are made available for the first time within three years the provision of specific educational services and the provision of pertinent products and services the provision of specific healthcare services and the provision of pertinent goods and services Furthermore, the following types of supply shall be completely exempt from VAT; the supply of some financial services (clarified in VAT legislation) Residential properties Vacant land local passenger transportation Whereby an input tax paid by a VAT-registered person on business expenditures is related to a taxable supply the registered person has made or intends to make, the input tax can be fully reclaimed. In contrast, the registered person is not permitted to reclaim the input tax that was paid when the expenditure pertains to a non-taxable supply (such as exempt supplies). When a registered person makes supplies, a cost may be related to both taxable and non-taxable supplies (such as activities of the banking sector). The registered person would have to divide the input tax between the taxable and non-taxable (exempt) supply in this situation. Although there will be exist the option to apply alternative techniques where they are fair and have been agreed upon with the Federal Tax Authority, businesses will be required to utilize input tax (ratio of recoverable to total) as a basis for apportionment in the first instance. If a business’s taxable imports and supplies surpass the AED 375,000 level for required registration, they shall have to register for VAT. Additionally, a company may elect to register for VAT voluntarily if its imports and supplies are greater than the AED 187,500 voluntary registration barrier but less than the required registration requirement. Correspondingly, if a company’s costs reach the optional registration level, they may register voluntarily. The purpose of the later voluntary registration option is to make it possible for new firms with no revenue to apply for VAT. In the United Arab Emirates, all companies are required to keep track of their financial activities and make sure their financial records are correct and current. Companies must register for VAT if their financial records show that they have the requisite minimum yearly turnover. Companies who do not believe they should be registered for VAT should still save their financial records in case there is a need for clarification on whether they should be. Businesses that are registered for VAT in the UAE, must impose a VAT on any taxable supplies of goods or services. They may be able to recover any VAT that they spent on products or services used for the business. They must maintain a variety of company documents so that the government may verify that they are doing things correctly. If your business is registered for VAT, you must regularly disclose to the government how much VAT you have collected and how much VAT you have charged. There will be an official submission, and digital reporting may also be likely. It is mandatory to pay the government any remaining differences if the VAT charged by the company was more than the VAT paid by them. However, if the VAT paid is more in value than the VAT charged, it can also be recoverable. With regards to real estate, the VAT treatment is dependent on whether that property is residential or commercial. Commercial real estate services are taxed at the usual VAT rate (i.e., 5%) on all supplies, including sales and leases. Alternatively, residential property supplies are often free from the VAT. This guarantees that people who purchase their own residences won’t incur an irrevocable expense from VAT. The initial delivery of residential homes made within three years of their completion at the time of the introduction of VAT is zero-rated to guarantee that real estate developers can recoup VAT on the building of residential properties. VAT is often charged on goods and services provided by governmental bodies. This guarantees that governmental organizations do not unjustly outperform private companies. Nonetheless, if they are not in direct rivalry with the private sector or if the entity is the sole supplier of such products, certain supplies made by government entities will be exempt from the VAT’s application. In order to prevent financial problems and create a fair playing field between insourced and outsourced activity, certain government bodies are eligible to VAT refunds. The way in which goods delivered to government organizations are handled relies on the supply itself, not the recipient. Hence, even if the supply is given to a government entity, the treatment shall remain the same if it is subject to the regular tax rate.

The terms “travel ban” and “deportation” are often used in the United Arab Emirates (UAE) and can refer to actions taken as a result of criminal activity, violations of immigration regulations, unpaid debts, or as part of a civil lawsuit. While the diversity of the expat population benefits the UAE’s many industries greatly in terms of economic development, it also raises the possibility of non-citizens (residents) leaving the nation to escape any legal liabilities. Therefore, the UAE government puts a travel ban on residents in certain situations as a security measure. Here is how you may determine whether the UAE has lifted its travel ban in Dubai and other emirates if it is an issue of concern when you are trying to enter or leave the nation. If you suspect that there may exist a travel ban against you, it is always best to verify the status of UAE immigration to avoid any unpleasant scenarios afterwards. There are several grounds for a travel ban, the most common grounds are; Criminal Investigations Overstaying beyond the time period specified in your visa/permit Unpaid financial debts Rental disputes Violation of immigration laws There are a few ways a resident can check on their immigration status and whether a travel ban exists against them. Primarily, a resident can check the status of their travel ban status through Dubai Police. This can be done by visiting the police station, in person, and inquiring whether any criminal complaints have been filed against them in any financial cases. Alternatively, it can also be done through the website of the Dubai Police whereby, the steps are well outlined. For residents of Abu Dhabi, it can be done by using the Estafser e-service to check if there exists any cases against them in the public prosecution. Furthermore, it can also be done through a phone call to any of the Amer centres; with all the details of the resident’s identification including but not limited to; Emirates iD number and passport number. If you are facing a possible travel ban, you can also employ a lawyer to undertake a comprehensive check on your behalf. If an arrest warrant is likely to be issued against you, this is the most effective option. If you require any further information or assistance regarding travel bans, please feel free to reach out to us.

In recognition of the UAE’s 50th anniversary, the Federal Law by Decree No. 34 of 2021 (the “New Law”) on Countering Rumors and Cybercrimes was adopted in the UAE. It has come into force on the 2nd of January of 2022. The New Law amended the Federal Law on Cybercrimes that was repealed by Decree No. 5 of 2012 (the “Repealed Law”). Keeping in mind the ongoing increase in cybercrimes all over the world and specifically in the UAE, the new law was made to offer better protection for citizens and residents in the UAE against online crimes. Breach of privacy The New Law makes it unlawful for anybody to utilize an informational network with the goal to invade another person’s personal or family life without that person’s consent. Furthermore, taking a picture of a third party without their consent and posting it on social media may also be considered as an invasion of privacy if done so with criminal intent. Therefore, it is essential to protect the privacy of others whilst taking pictures in public. This may be done by way of blurring the faces of the people who may be captured in the background and/or editing them out entirely. Article 44 of the Law laid out two factors that need to be present, in order for an action to be criminalised for the invasion of privacy; The criminal intent to invade the concerned third party’s privacy, and Doing so without the permission of the third party. Spreading fake news and rumors Article 52 of the New Law stipulated that whoever uses the information network to “announce, disseminate, re-disseminate, circulate, or recirculate false news or data, or false, tendentious, misleading or erroneous rumors or reports, or rumors or reports contrary to what has been announced officially, or broadcasts any provocative advertisements that would incite or provoke the public opinion, disturb the public peace, spread terror among people, or cause harm to the public interest, the national economy, the public order, or the public health” shall be punished with, at least, one (1) year of imprisonment and a fine of not less that AED 100,000. However, if the abovementioned actions resulted in the provocation and/or negative public opinion regarding the UAE, any of the UAE entities or authorities, or is committed during emergencies, epidemics and disasters, shall result in an increase of at least two (2) years of imprisonment and a fine of not less than AED 200,000. It can be inferred upon the law set out in Article 52 that an online user could be punished or held accountable under the New Law for merely forwarding or sharing an article or comment that contains false or misleading information/news, even if the aforementioned user is not the publisher of such information/news. Online users are now required to verify the validity of the information they plan to share. For further information and clarifications, please feel free to reach out to us.

Renting a home to settle in would be one of the greatest options, if you plan to reside somewhere like Dubai, United Arab Emirates. Dubai has plenty to offer for everyone interested, from apartments to the finest modern homes and villas. The relationship between tenants and landlords starts when they rent a place to reside. A disagreement between the landlord and the tenant happens when one of the parties’ breaches one of the contract’s clauses, such as the payment of rent. In the UAE, rental disputes, particularly those brought on by unpaid rent, are highly frequent and are typically settled between tenants and landlords. The Rental Disputes Settlement Centre (RDSC) was established by Decree No. 26 of 2013 Concerning Rent Disputes Resolution Centre in the Emirate of Dubai and is the authority that receives applications regarding rental disputes. The Tenancy Law, or Law No. 33 of 2008, regulates relationships between landlords and tenants in the Emirate of Dubai. In the case that either the tenant or the landlord wishes to submit a claim related to the tenancy relationship due to an arising dispute, the claimant should provide RDSC with a statement of claim and the following documents: The passport and the Emirates ID of the claimant A copy of the defendant’s passport, Emirates ID, and/or business license. Supporting documentation that can be utilised as evidence in the proceedings (e.g., Statement of Account, Rental Deposit Slips, copies of the cheques issued to the landlord) Copies of all correspondence between the claimant and the defendant regarding the dispute the copy of the leasing contract A copy of the title deed or the Dubai Land Department’s affection plan that relates to the leased property. The Ejari Registration Number or the DEWA Premise Number Any other relevant documentations which may support the claim 3.5% of the leased property’s yearly rent is required to be paid when filing a lawsuit with RDSC. In all circumstances, the fees for financial claims should start at AED 500 and not exceed AED 15,000. When it comes to an eviction suit or a renewal of the lease contract, the charges might reach AED 20,000. Furthermore, it is possible that both aforementioned cases may be sought; whereby, the charge would be AED 35,000 at maximum. The Rental Disputes Resolution Center is generally said to offer a prompt service, guaranteeing that both the landlord and the renter are heard and that neither party is held accountable for the other’s actions. According to Article 25 (1) of the Dubai Tenancy Law, a landlord may demand that a tenant be evicted before the end of their lease under the following situations: Unless otherwise stipulated, the tenant failed to pay the rent within 30 days of receiving a payment notification. Without the landlord’s express permission, the tenant sublets the apartment. The tenant uses or permits others to utilize the property for improper or unlawful purposes. The tenant puts the property’s security at risk by damaging it wilfully, carelessly, or by allowing others to do so. According to a technical analysis, the property is in danger of collapsing. The tenant uses the property for a use that is not authorized or breaches building codes. After receiving a remedy notice, the tenant disregards their legal or contractual commitments within 30 days. The property needs demolition by a government authority. In Dubai, a landlord cannot evict a tenant after the rental period has ended unless the reason for removal falls under the specified conditions stated in Article 25(2) of the Dubai Tenancy Law. When a tenant’s lease expires, a landlord may request their eviction under the following circumstances: The property must be demolished and rebuilt in line with government regulations due to development restrictions in the Emirate. The property’s owner desires to have it demolished. The property needs major repairs or renovations that can’t be made while the renter is still residing there. The landlord or the next of kin needs the property for their own personal purposes. Irrespective of what the reason for eviction is, the landlord must provide the tenant with the grounds for eviction at least ninety (90) days before the rental agreement expires. According to the legislation, this is the allotted time frame for providing an eviction notice. Whereby the eviction of the tenant from the property is for the personal use, Article 26 (2) of the Tenancy Code forbids the landlord from renting the property to a third party for a period of two (2) years. Furthermore, unless the RDC decides on a shorter timeframe, a landlord cannot rent out a non-residential property before three (3) years has passed. The tenant may also ask the RDC to award compensation if the landlord explicitly violates Article 26 (2) by renting the property within the constrained time limit. Eviction rights are significant whether you’re a landlord or a tenant. Therefore, it is highly important that the specified eviction notice period is abided by. With regards to owners; The tenant must get a 12-month notice from the landlord prior to the date of eviction by registered mail or through a Notary Public. A 24-hour notice is required if the landlord wishes to conduct prospective viewings to sell the property (should be defined in the rental agreement). With regards to tenants; The maximum amount of time that the renter must give before the contract expires in order to quit or change conditions is 90 days (not a law).

Arbitration is a popular method of dispute resolution in the UAE and in the surrounding regions. The growth of arbitration in the UAE is reflected to some extent by the fact that there are now several institutions in the UAE which administer commercial arbitrations such as DIFC Court in Dubai and DIAC. The UAE also introduced Federal Law No. 6/2018 on Arbitration (Arbitration Law), the UAE’s first stand-alone law on arbitration, which introduced, among other things, a more streamlined process to enforce domestic arbitration awards, as well as amendments to the UAE Civil Procedure Code to facilitate the recognition and enforcement of foreign arbitral awards. In 2021, Dubai Decree No. 34 of 2021 (Decree 34) abolished the Emirates Maritime Arbitration Centre and the Dubai International Financial Centre (DIFC) Arbitration Institute (which administered DIFC-London Court of International Arbitration (LCIA) arbitrations), and all assets and liabilities of these centres were transferred to the Dubai International Arbitration Centre (DIAC). The more prominent arbitral institutions in the UAE are: DIAC, which administers arbitrations under the DIAC Arbitration Rules 2007 (DIAC Rules) and the DIAC Arbitration Rules 2022. The DIAC has also recently begun to accept the filing of new arbitration cases subject to a DIFC-LCIA arbitration agreement. These cases will be administered by DIAC under the DIAC Rules 2022. Advantages/Disadvantages Some advantages of arbitration over litigation include: The proceedings are confidential (unless the parties agree otherwise). Arbitrators with the requisite expertise can be appointed to deal with disputes involving technical subject matters. Arbitrations can be conducted in English, or in any other language agreed to by the parties, whereas local court litigation is always in Arabic, therefore its best to contact a lawyer in Dubai. Oral evidence is permitted in arbitration, whereas only written submissions are generally permitted in the courts. There are limited avenues for appealing arbitral awards and the merits of a decision cannot be challenged. Some disadvantages of arbitration when compared to litigation include: Arbitral proceedings are generally more costly, considering the tribunal and administrative fees. Arbitration awards must be ratified by the courts to be enforceable. This can cause delays and extra costs in the enforcement of an award, although the position has improved with the introduction of the Arbitration Law in Dubai. If the arbitration clause was not clear in the agreement, how do I know if I should proceed to DIAC? You should first raise a case in Dubai Courts with the best lawyer in Dubai and the Judge shall decide if the case will proceed in Dubai Courts or it needs to be transferred to DIAC.

The UAE Government has announced an ammendment to some of its personal and family laws, in a bid to improve the living standards for the country’s multicultural residents. You may be thinking is it legally allowed to be living with someone unmarried? It is assumed that you and your girlfriend are unmarried and not in marital relationships with any other individuals. Therefore, the provisions of the Federal Decree Law No. 31 of 2021 on the Issuance of the Crimes and Penalties Law (the ‘UAE Penal Law’), and relevant local orders of the Dubai government may be applicable. It is pertinent to note that cohabitation of unmarried couples is not a crime anymore in the UAE if there are no objections by their legal guardians. Therefore, if you are living with your girlfriend in the UAE, it may not be considered a crime, and there may be no imprisonment or penalties for cohabitation. Further, it is at the discretion of the real estate company to rent apartments in a building to certain categories of individuals. In Dubai, the real estate company may frame rules and regulations of the building. However, these must be within the purview of the Real Estate Regulatory Agency of Dubai. It would be prudent on your part to advise the real estate company of the building where you intend to reside that you are an unmarried couple to avoid any unforeseen situations in the future.

Bankruptcy Lawyers in Dubai Whilst operating and owning a business in the United Arab Emirates, there are often instances when a company is declared bankrupt. Business bankruptcy in the UAE is governed by Federal Law by Decree No. 9 of 2016, which came into force in December of 2016. While previous legislation applied only to “trading”, the Bankruptcy Law is broader in its potential application and covers all companies formed under the Commercial Companies Law, and the majority of the companies that are in the free zone. However, the Bankruptcy Law does not apply to companies that are wholly or partly owned by the state, unless they have chosen to adopt the Bankruptcy Law, providing for its application in their company charters. This ambiguity also applies to companies registered by decree, since these companies are usually owned by the government either directly or indirectly through public investment companies, and therefore, it is generally exempt from the provisions of Bankruptcy Law unless chosen otherwise. Pursuant to Article 67 of the Bankruptcy Law, if a company is unable to pay off their debts owed to their creditors, it can choose to file for bankruptcy and financial restructuring; whereby, if permitted by the court, assets of the company shall be liquidated, and financial obligations shall be fulfilled. An application for bankruptcy can be filed by the debtor if the following conditions, set out in Article 68, are met; Due to the debtor’s financial situation or insolvency, the debtor has failed to pay his debts on their due dates for more than 30 days in a row. If the debtor is reliant on a competent regulatory authority, he must explicitly notify this authority, in writing, his intention to file the application in court within fifteen (15) days before the date of the application submission. The relevant authority can then submit any further documents or pleas to the court in relation to the application. Accordingly, by virtue of Article 69, a creditor can also open an application for bankruptcy in the court in situations whereby; If a creditor or group of creditors have a debt of at least AED 100,000 (one hundred thousand dirhams) and have explicitly warned the debtor, in writing, to settle the debt and it has not been settled by the debtor within 30 consecutive working days from the date of notification, the creditor or group of creditors may apply to the court to open the bankruptcy law procedures. If the creditor’s debt is secured by a mortgage, he or she must file an application if the amount claimed is part of the difference between the value of the secured debt due and the value of the guarantee given and does not cover the entire value of the mortgage-secured debt. In accordance with Article 71, the authority may submit the application to the court along with evidence of the debtor’s insolvency if the debtor is reliant on a competent supervisory authority as described above in Article 68. Certain documents must be submitted in court for the debtor to be eligible to start an application for declaring bankruptcy in the United Arab Emirates. The following are covered by Article 73 of the Bankruptcy Law; The application must be submitted by the debtor or the appropriate supervisory authority and include the justifications listed below: Whether the request is for financial restructuring or to get a court decision regarding bankruptcy and liquidation; while applying, he must also offer and include justifications for this. a memorandum that includes a concise description of the financial and economic position, asset data, and specifics about the personnel. Certified copies of the debtor’s business, professional, or industrial licenses, as well as his commercial registration, both issued by the appropriate Emirate government. a copy of the business’s financial statements or books for the fiscal year before the application’s submission. Furthermore, a report containing the following must also be presented in court; Expectations of the debtor’s cash flow, profits, and losses for the twelve months following the application’s submission. a declaration listing the creditors’ names, locations, amounts owed, and the guarantees promised in exchange (if any). a complete list of all real estate, both movable and immovable, the approximate worth of each on the date the application was submitted, and a list of any guarantees or rights granted to third parties. If the debtor or the applicant is unable to submit any of the documents listed above, the reasons must be stated in the application. If the court believes the documents are insufficient, it may grant the applicant an extension of time to provide the additional data or documents required to support his application. If the debtor is a corporation, the application to declare bankruptcy can still be filed even if the corporation was in liquidation or was terminated by the court, as long as its corporate personality exists. It should be noted, however, that doing the above and submitting the application to open the bankruptcy procedures in UAE may result in the suspension of settlement of any application whose goal is to liquidate the company or place it to recover and resume business operations. Except for applications submitted by the Public Prosecution, the applicant must submit to the court, in the manner and on the date specified by the court, a sum of money or a bank guarantee of not more than twenty thousand (20,000) dirhams to cover the costs and expenses of the preliminary steps in deciding on the application. If the debtor does not have the required liquidity to deposit on the date the application is submitted, the Court may, however, postpone the deposit of the referred-to amount or guarantee. As Experienced lawyers in Dubai especially with bankruptcy procedures, we can provide the best legal advice, so do not hesitate to contact us for further details!

Bankruptcy Lawyers in Dubai Whilst operating and owning a business in the United Arab Emirates, there are often instances when a company is declared bankrupt. Business bankruptcy in the UAE is governed by Federal Law by Decree No. 9 of 2016, which came into force in December of 2016. While previous legislation applied only to “trading”, the Bankruptcy Law is broader in its potential application and covers all companies formed under the Commercial Companies Law, and the majority of the companies that are in the free zone. However, the Bankruptcy Law does not apply to companies that are wholly or partly owned by the state, unless they have chosen to adopt the Bankruptcy Law, providing for its application in their company charters. This ambiguity also applies to companies registered by decree, since these companies are usually owned by the government either directly or indirectly through public investment companies, and therefore, it is generally exempt from the provisions of Bankruptcy Law unless chosen otherwise. Pursuant to Article 67 of the Bankruptcy Law, if a company is unable to pay off their debts owed to their creditors, it can choose to file for bankruptcy and financial restructuring; whereby, if permitted by the court, assets of the company shall be liquidated, and financial obligations shall be fulfilled. An application for bankruptcy can be filed by the debtor if the following conditions, set out in Article 68, are met; Due to the debtor’s financial situation or insolvency, the debtor has failed to pay his debts on their due dates for more than 30 days in a row. If the debtor is reliant on a competent regulatory authority, he must explicitly notify this authority, in writing, his intention to file the application in court within fifteen (15) days before the date of the application submission. The relevant authority can then submit any further documents or pleas to the court in relation to the application. Accordingly, by virtue of Article 69, a creditor can also open an application for bankruptcy in the court in situations whereby; If a creditor or group of creditors have a debt of at least AED 100,000 (one hundred thousand dirhams) and have explicitly warned the debtor, in writing, to settle the debt and it has not been settled by the debtor within 30 consecutive working days from the date of notification, the creditor or group of creditors may apply to the court to open the bankruptcy law procedures. If the creditor’s debt is secured by a mortgage, he or she must file an application if the amount claimed is part of the difference between the value of the secured debt due and the value of the guarantee given and does not cover the entire value of the mortgage-secured debt. In accordance with Article 71, the authority may submit the application to the court along with evidence of the debtor’s insolvency if the debtor is reliant on a competent supervisory authority as described above in Article 68. Certain documents must be submitted in court for the debtor to be eligible to start an application for declaring bankruptcy in the United Arab Emirates. The following are covered by Article 73 of the Bankruptcy Law; The application must be submitted by the debtor or the appropriate supervisory authority and include the justifications listed below: Whether the request is for financial restructuring or to get a court decision regarding bankruptcy and liquidation; while applying, he must also offer and include justifications for this. a memorandum that includes a concise description of the financial and economic position, asset data, and specifics about the personnel. Certified copies of the debtor’s business, professional, or industrial licenses, as well as his commercial registration, both issued by the appropriate Emirate government. a copy of the business’s financial statements or books for the fiscal year before the application’s submission. Furthermore, a report containing the following must also be presented in court; Expectations of the debtor’s cash flow, profits, and losses for the twelve months following the application’s submission. a declaration listing the creditors’ names, locations, amounts owed, and the guarantees promised in exchange (if any). a complete list of all real estate, both movable and immovable, the approximate worth of each on the date the application was submitted, and a list of any guarantees or rights granted to third parties. If the debtor or the applicant is unable to submit any of the documents listed above, the reasons must be stated in the application. If the court believes the documents are insufficient, it may grant the applicant an extension of time to provide the additional data or documents required to support his application. If the debtor is a corporation, the application to declare bankruptcy can still be filed even if the corporation was in liquidation or was terminated by the court, as long as its corporate personality exists. It should be noted, however, that doing the above and submitting the application to open the bankruptcy procedures in UAE may result in the suspension of settlement of any application whose goal is to liquidate the company or place it to recover and resume business operations. Except for applications submitted by the Public Prosecution, the applicant must submit to the court, in the manner and on the date specified by the court, a sum of money or a bank guarantee of not more than twenty thousand (20,000) dirhams to cover the costs and expenses of the preliminary steps in deciding on the application. If the debtor does not have the required liquidity to deposit on the date the application is submitted, the Court may, however, postpone the deposit of the referred-to amount or guarantee. As Experienced lawyers in Dubai especially with bankruptcy procedures, we can provide the best legal advice, so do not hesitate to contact us for further details!

The new amendments to the Commercial Transactions Law regarding the decriminalization of the check without a balance witnessed many results that resulted in many new terms and regulations and check provisions that defined a new approach to transactions Banking and everything related to the check and dealing with it. These amendments come within the framework of keeping pace with the economic development that the UAE is experiencing today. The development in the legislative field and its continuous updates are a major reason for the renaissance of the state, given that Laws and legislation determine the transactions between individuals and some of them and institutions, which benefits all aspects of society as a whole. In this article, we review all aspects that branch from the amendments to the Commercial Transactions Law regarding Decriminalizing the check without balance, and clarifying all new texts and provisions. Amendments to the Commercial Transactions Law regarding check decriminalization provisions included a number of objectives, including: 1- Reducing the negative aspects of the practical reality of check transactions, which contributes to achieving the best international practices. 2- Creating a balance between the beneficiary and the drawer and following the best application of justice and equal opportunities, which is beneficial to both parties. 3- Building a strong economy and achieving a leading role in the global economy based on efficiency and quality. Regarding the features and the most important provisions contained in the new amendments, the cases of criminalizing the check without balance were limited to 4 cases only, as the Central Bank made it clear that these cases were retained in order to achieve the goals for which it seeks to lift the criminalization. where was Inventory of check and fraud offenses in case of fraud when issuing a check, such as orders from the bank not to cash the check without due right before it reaches the due date, and crimes related to check fraud, cases of closing the account and deliberately withdrawing the entire balance before Presenting or issuing the check to the bank, and signing or writing the check in any way that prevents its cashing. The law gave the check the power of an executive bond, which does not need to submit communications or complaints, this leads to speeding up the legal procedures for the provisions of the check, this was done by obligating the bank to fulfill the value of the check, and present it whenever there is sufficient balance And not to refrain from adhering to this matter. Only two cases of opposition to fulfilling the value of the check were identified: the check’s loss, and the check bearer’s bankruptcy. There are alternatives approved by the law to collect the value of the check in the fastest way, which are: 1- Obligating the bank to order partial payment of the check. 2- In the case of a check drawn from the bank and there is no balance for it, the check is considered an executive document, and execution is carried out directly through the execution judge without the need to take any legal action. It is stated that the purpose of fulfilling the value of the check is the payment of the amount of the check by the bank to the bearer, and in return for the fulfillment it is the balance in the account, which is a right available to the drawer and can be exchanged immediately from the bank. The law specified in Article 618 that the date for delivering the check for fulfillment should be within six months if it is from the state or abroad, and the period is calculated starting from the date of issuance of the check. As for the term partial fulfillment of the value of the check, it means that part of the value of the check is fulfilled, and accordingly the drawer is discharged, even if there are any endorsers or backup guarantors, if any. UAE law did not require that the full value of the check be paid It is permissible to fulfill part of it, and postpone the remaining part. This is if the financial condition of the drawer does not allow this, and the choice is up to the drawer to accept partial payment or not. Whereas Article 617 of the Commercial Transactions Law clarifies that if the amount in the bank account is less than the value of the check, partial fulfillment is applied if the check holder agrees. The bank is obliged to mark each partial payment on the back of the check, and the check is delivered And a certificate of payment for the bearer of the check, and the bank keeps a copy of the check and a certificate of partial payment. Hence the importance of the partial fulfillment certificate from the bank, as it is a guarantee of the check bearer’s right before the judiciary. The Commercial Transactions Law guarantees the provisions of the check Without a balance of all rights and guarantees of fulfilling the value of the check, as Article 635 of the law clarifies that the check in which it is proven that there is no balance is an executive document, in accordance with the regulations of the Federal Civil Procedures Law. If an order is issued not to cash the check from the drawer to the bank, this is known as opposition to the check. Some cases of opposition to the payment of the value of the check have been identified. The first case of opposition includes theft or loss of the check, during which it is permissible to The check bearer files the opposition, and the second case is the bankruptcy of the check holder, and the opposition may come from the drawer or the check holder. According to Article 600 of the Commercial Transactions Law, the bank has the right to mark the check as credit, and the bank’s signature is calculated on the face of the check as credit. This results in two outcomes mentioned in Paragraphs 2 and 4 of Article 600 of the same law: 1- The bank may not refuse to pay the value of the check and argue that the balance is insufficient after recognizing the existence of a sufficient amount. In this case, the law obliges it to freeze the value of the fulfillment for payment to the check bearer. 2- The value of the fulfillment of the check bearer is frozen, and the responsibility of the bank is to pay it until the end of the fulfillment period. The bank also has a role in the partial fulfillment of the check. Article 617 of the law clarifies that the account holder’s data is sent to the Central Bank, and cases were mentioned in which the article is applied, if the check does not contain a consideration for payment, and is not withdrawable on the date specified for it. If the drawer obtains the consideration for fulfillment after issuing the check in a way that it cannot be cashed, and in case the bank partially fulfilled the check. All of these instructions are committed by the Bank to implement them through the Central Bank, and it also has a strong role in educating the community and workers in the financial sector with updates and new provisions through the language of the era, which is social networking sites, sites and applications e. Awareness of the new guidelines is also spread and employees and customers of the bank are directed to the new amendments to the Commercial Transactions Law related to the provisions of the check without balance. The bank also opens its chest to any complaints or questions and works to reach them For the best solutions, in order to complete the plan for the advancement of the legislative and economic aspect and to put the state always in the forefront.

Commercial Transactions Law and Check Decriminalization: Checks are a large part of the UAE society, as they are a tool that plays a great importance in the world of commerce, as many and investors rely on them completely. These papers are based on many that have a significant impact on the economic market, which requires the existence of laws that are based on them to ensure the validity of these physical transfers. Among the legal updates that have occurred recently, is the amendment of the Commercial Transactions Law to control the handling of the check as it is an important means not only in financial transactions, but in influencing the economy as a whole. Decriminalizing the Check and Commercial Transactions Law These amendments include several important points, including: 1- Decriminalizing the check without balance, and amending and creating 16 articles, including 7 amended articles and 9 new articles. They are already in effect January 2, 2022. The amendments also included specific cases where criminalization was limited. Based on this amendment, checks have power and do not wait for the court’s ruling, as it is no longer required to file a report with the police or the prosecution. In accordance with the procedures and rules in the Executive Regulations of the Civil Procedures Law, the check bearer resorts to the judge directly in case the check is bounced due to insufficient balance in whole or in part. 2- One of the most important and recent amendments mentioned in Articles 600 and 617 is the possibility of partial payment when the law obliges the bank to pay partial payment. The second paragraph of Article 617 of the Commercial Transactions Law states that in the event that the amount in the check is less than the amount of the check, the bank must partially fulfill the available amount unless the check holder objects. Whereas, anyone who refrains from partial fulfillment and does not issue a certificate or deliver the check will be liable to a fine of no less than 10% of the value of the check and a minimum of 5,000 dirhams, in accordance with Article 641 of the same law. Where the bank is obliged to deliver the partial fulfillment certificate and keep a copy of it. The bank sends a notification of the account holder’s data to the Central Bank. Although the check was decriminalized and returned without balance, the law identified 4 cases of criminalization, which are: 1- Cases of fraud and fraud in issuing checks. 2- Cases of closing the account and withdrawing the balance before issuing the check. 3- Writing the check in a way that prevents its cashing. 4- Cases of check fraud. Approval of the check and its provisions are referred to in Article 600, whereby the withdrawing bank has the right to indicate that the check is credited. Credit is achieved by the bank’s signature on the check, and the payment for payment must be available in the bank, and the consideration for fulfillment or the remainder of it is frozen at the bank’s responsibility until the date of issuance of the check for fulfillment. It follows from this that the bank, after confirming the existence of the consideration for payment on the date of the annotation, is not allowed not to spend and argue that there is not enough money to pay the check. The new amendments to the Commercial Transactions Law to control check handling included some penalties and decriminalization of the check: Whereas Article 641 of the law mentioned the penalties and acts for which the penalty is imposed. Where he shall be penalized by a fine of no less than 10% of the value of the check and a minimum of up to 5000 dirhams and not more than twice the value of the check, whoever refrains from partial fulfillment of the check or refuses to issue its certificate or deliver it or adhere to the statement contained in Article 632 or refuses to honor the check intentionally and maliciously Intent, abstaining from the truth of existence versus fulfilling and lying about the truth. Article 641 bis1 included a fine of no less than 10% of the value of the check and a minimum of 1000 dirhams, and not more than the value of the check. Anyone who hands a check to its bearer knowing that it has no consideration for the payment of its value. While bis 3 of the same article stipulates that a fine of not less than 20 thousand dirhams and not more than 100,000 dirhams, and one year’s imprisonment for anyone who commits one of these acts: 1- Using forged checks knowingly. 2- Entitlement to amounts from forged checks with his knowledge. 3- Using checks written in the name of others, or benefiting from them without right, or using them in crimes. 4- Forging checks or attributing them to others and changing the data in any way from the provisions of Article 216 of the Federal Law with the aim of causing harm. The law also punishes with the same penalty whoever imports, manufactures or provides equipment, devices or information that cause the forgery crimes mentioned in the article. The new law included some administrative penalties, which included several important points, according to Article 643 of the law that the court has the right to withdraw the checkbook from the convict, and prevent him from giving him any new checkbooks for a period not exceeding 5 years, in addition to a fine of no less than 50 thousand dirhams. And not more than 100 thousand dirhams. The penalty shall be applied if the check book is not delivered within 15 days from the date of the notification. The court also requires the suspension of the commercial and professional activity of the convict for a period of 3 years if he is convicted of one of the crimes mentioned in Article 641. A fine of no less than 100,000 dirhams, and no less than 200,000 dirhams, is imposed on banks if the rule for withdrawing the check book is violated. In the event that the liability of the natural person is not established, the penalty shall be directed to the legal person by suspending the activity for a period of 6 months, and a fine not exceeding 5 times the fine approved by law, and not less than twice the fine. Article 644 stipulates that the person responsible for managing the legal person shall not be punished unless it is proven that he knew or committed the crime

Legal conditioning (concept and types) The concept of legal adaptation means choosing the correct legal description of the lawsuit, and the associated legal texts and rules that are consistent with the judicial case, so adaptation is the basis on which all the dependencies of the case are based, which apply the specified legal provisions and place the case within its judicial classification the correct. Legal conditioning represents a major confrontation that must be well studied and prepared for law workers, since it is the beginning of the road towards the success of the case. The wrong adaptation of cases may affect the interest of the case owners, and the court’s rejection of the case. Legal conditioning in international law means the difficulties of legal adaptation in international disputes, and the accepted trend in adapting disputes of an international character is according to the theory of the French jurist Bartin. A legal qualification is issued by a person working in the legal field, and these positions include: lawyer, judge, investigator, whether representative or police, and legal advisors. Each has specific guidance from the start of a lawsuit, and through its path to court. Legal conditioning is divided into two types: Objective conditioning: Where the facts are adapted in terms of the topic, for example: the incident of beating may be accidental, intentional, or may lead to death. Thus, the case is classified according to its topic, and the crime is adapted in terms of being a violation, misdemeanor or felony. Conditioning in terms of content: Positive content: It is the classification of the incident as a crime. The negative content is that it is not classified as a crime, and therefore falls outside the scope of criminalization. Legal conditioning: It is he who determines the eligibility of the case, and highlights its importance and compliance with the court. The first task of the lawyer lies in determining the appropriate adaptation of the case that has been assigned to him. His task is specifically to classify the incident in accordance with the appropriate legal texts. If the adaptation is done incorrectly and does not fit the incident, this harms the interest of the client. When the invitation goes to the Public Prosecution’s files, the investigator, after reviewing the documents and investigations related to it, and studying the case file, the legal qualification is assigned to it. It shows how important it is to determine the correct adaptation of the lawsuit, as any wrong description may lead to a legal error, which leads to an incorrect judgment and harm to the client. Adjustment for the judge : It is to give the appropriate legal name to the event, as judicial disputes consist of many productive and unproductive facts, and also include defense and attack means. The judge considers the presented requests and is committed to the adaptation of the incident, and the application of the correct legal rules corresponding to it. Thus, the classification of adaptation is done through the applicable legal texts. The adaptation is attributed to the incident according to national law, but if it is subject to foreign law, it is adapted according to it. There are some laws that set themselves patterns in the event of conflict of laws, for example: Egyptian law has a specific pattern of conditioning the relationship in the case of conflict of laws. Whereas Article 10 of the Egyptian Civil Code states that (Egyptian law is the reference in the adaptation of relations when it is requested to determine the type of these relations in a case in which the laws are in conflict, to know the applicable law among them.) The first paragraph of this article included the necessity of returning to Egyptian law to include the legal adaptation associated with the consensus opinion, and this solution is of great importance given the different distribution of jurisdiction among Egyptian courts. Accordingly, it is necessary to refer to the texts of Egyptian law in matters of adaptation. The provisions relating to persons or funds, and the application of those rules in accordance with the jurisdiction of the judiciary to which the case was submitted. The Court of Cassation took over the application of the provisions of Article 10 of the Civil Code, such as the appeal submitted to the court for the year 1987, which bore No. 76, where the case included a separation between two spouses, the wife converted to Islam while the husband is not a Muslim, in this appeal reference was made to the reference of legal adaptation, and the Egyptian law is These facts refer to the Personal Status Law, according to the doctrine of Abu Hanifa, which is considered a divorce and does not invalidate the marriage. While Article 1503 of the Greek Civil Code included that in the event of a divorce, custody of the children goes to the claimant of the divorce if no fault is attributed to him. It is mentioned that the first authority in adapting the facts in court is for the judge who adheres to the legal texts, as he may exclude one element or adhere to another element in the litigants. It considers what is contained in the preliminary and final minutes and adapts the facts presented therein.

Custody, the state and guardianship falls under legal awareness among the most important information that must be available to every member of society, not only to the adult category, but even it is necessary to educate young children and their upbringing on legal knowledge, and to understand the cases that can be associated with them under any circumstance. Like the study materials that include foundations and rules to be adhered to in order to reach a successful professional life, the texts of the law also include foundations that must be adhered to in order to have a healthy life free from any obstacles that hinder the functioning of society. The UAE law includes in its interior provisions to protect the rights of the young and the minor and his material and financial property, which despite its importance, is unknown to many, and they cannot differentiate between them. One of our duties at Yaqoub Al Mazmi Law Firm and Faraj Allah Legal Consultations is to spread that legal culture in the community and raise awareness of it. Among the most important information that should be known: are the definitions of minors and minors within the Federal Personal Status Law, and the related provisions. What is the difference between custody and the state and guardianship? There are fundamental differences between guardianship and guardianship over oneself and guardianship over money, and the cases in which each includes: the state: In general, it is for relatives from the first side, where it goes to the father, and in the absence of him, it is to the grandfather, and in the absence of either of them, it goes to the other in order. There are several conditions that must be met first in order for the rule of state to be achieved. The most important of which is that the governor is a mahram for the minor, and he is also obligated to take care of and take care of everything related to the minor, such as education, treatment, and discipline, and teaching him a craft to earn a living from it, preserve his property and money, and invest each of them in what is in the interest of the minor, and the law gives the governor the right to consent to the marriage of the minor. The state is of two types:- Guardianship over oneself: It is providing all forms of care to the minor, starting with his upbringing and education, taking care of his health, and contributing to his upbringing in a sound and fit formation for the community. It includes the provisions of guardianship over oneself: He assumes the right to marry a minor in case he reaches the appropriate age for marriage, and the contract is not completed without the consent of the guardian. The provisions of guardianship over oneself apply to a minor who has not yet reached the age of majority, and in the case of a girl’s marriage, the guardian still has the right to include her in him. Guardianship over money: It is taking care of everything related to the minor’s money, preserving it, assuming good management of it, and working to invest that money in matters that benefit the minor, and the guardianship rule falls upon the minor’s reaching the age of majority. Guardianship of money: It is on the minor’s money. It is not completed except in the event of the father’s death, and guardianship goes to the one chosen by the father, and if the father does not mention his representative, in this case the court appoints a guardian, who takes care of the financial matters of the minor, and the rule of guardianship continues until the minor reaches Eighteen, then fall state. The trustee is of two types: 1- The chosen guardian: He is the one whom the father chooses to be the guardian of his minor son upon his death, and who takes care of, managing and preserving his financial affairs. 2- The judge’s guardian: in the event of the father’s death without choosing a guardian to act on his behalf for his minor son, and in the case of the grandfather’s absence as well. The judge then appoints a permanent or temporary guardian to manage the minor’s money. nursery: It refers to raising the child taking care of everything related to him, and providing him with health and educational care, provided that this does not conflict with the guardian’s right to self-guardianship. Custody goes to one of the parents in the event of a divorce. In the event of the father’s death, custody is given to the mother, and the custody rule continues until the boy reaches the age of nine, and the girl reaches eleven. In the case of the mother’s absence, the custody of female relatives is in the order of the closest, according to Article 139 of the Federal Personal Status Law. The UAE law has stipulated some conditions that must be met by the custodian or custodian, which is that he be a full-fledged adult, in sound rational health, that he be honest and free from any serious infectious diseases, that he can be educated, and that he not have any previous court rulings. Familiarity with all this information and legal definitions is a necessity today to avoid any disputes or disputes that may affect moral values ​​and safety in society. A legal dictionary must be available that is rich in knowledge of the rules that we follow daily. We have to fill this knowledge and direct it to the right legal path. Custody, guardianship, and guardianship are issues whose provisions and content differ from others, but they fall within personal status issues. Yaqoub Almaazmi Advocates offers you the best legal advice specialized in family and personal status issues and the most successful solutions for all types of cases.

A criminal offense is defined as an act that deserves condemnation or punishment under the criminal law that defines criminal acts and behaviors, and penalties for each type and entails a criminal case in which the public prosecutor has the right, and that is brought before the criminal courts. The world has known criminal cases since time immemorial, whether it was murder, kidnapping, insulting, cursing, harming, beating and other cases that require legal intervention to achieve stability in societies. These are those crimes that are punishable by the death penalty, life imprisonment with hard labor, temporary hard labor or imprisonment. Criminal offenses vary between intentional, in which the offender intends to act and its consequences, such as premeditated murder or thefts of all kinds, and non-intentional, which is intended to commit an act without producing the result, such as beatings that lead to death and did not intend to cause death except that beating led to death. In this second type of crime, the punishment is less than the first type, as the legislator takes into account that the offender did not intend to kill. As for the third type, it is the crime committed by mistake, meaning that the offender did not intend the material act itself or the result thereof, but rather the crime occurred as a result of his negligence, recklessness or lack of knowledge of the laws. The penalty in this third case is either a fine, imprisonment, or one of the two penalties. The forms of criminal offenses are divided into crimes against persons, which affect an individual by assault or threat to his life, crimes against property, which affect the rights of persons of economic or financial value, and crimes against morals, which constitute a violation against the public morals of society such as corruption, rape, adultery, publication and distribution Indecent images or content or incitement to commit such aforementioned crimes. In order for the crime to be completed, its elements must be present. According to the official website of the Public Prosecution in Dubai, The basic principle is that every crime consists of two pillars, the material pillar and the moral pillar, and if one of them is left behind, the act is considered not criminal, as the law requires for some crimes a special intent. The material element of the crime, as stated in Article (31) of the Federal Penal Code and its amendments, means any criminal activity by committing an act or omission when such commission or omission is legally criminal. As for the moral element of the crime, it is intentional or negligent in accordance with Article (38) of the Federal Penal Code. As for the error, it is provided by the occurrence of the criminal result due to the fault of the perpetrator, whether by his negligence, lack of attention, lack of caution, recklessness, recklessness, or non-observance of laws, regulations, regulations and orders.

We all agree that the family is the basic building block of any society and its original pillar and pillar. Its pillars are based on its main elements, namely the husband, wife and children. Achieving the stability of this core entity is in no way separated from the stability, happiness and security of society as a whole, as family disturbances destabilize societal peace and affect the pace of production and the wheel of the economy. Legislative authorities and those in charge of enacting laws are aware of this profound impact on society, positively or negatively, so the legislative and legal frameworks keep pace with the aspirations and aspirations of members of society and the pace of development it is witnessing, to determine the relationship between these concerned parties in the event of a conflict for any reason. We at Yaqoub Al Mazmi Law Firm and Faraj Allah Legal Consultations specialize in personal status cases of all kinds, and we are concerned with all family-related cases, such as settling family disputes such as divorce, khul’, alimony, custody, inheritance, and others, with confidentiality and privacy. We provide you with a personal status lawyer who accompanies you throughout the litigation stages until the end, so that you have a guide and an honest advisor to help you fight this battle smoothly and smoothly. The personal status attorney handles all types of personal status cases on your behalf, including parentage, custody and vision cases for children and all kinds of expenses, whether marital alimony, pleasure, nursery fee, breast-feeding fee, child support, food, clothing, housing and treatment, maternity alimony, maid’s wages, kit and others. The personal status lawyer is also concerned with issues of enforcement of judgments, travel permits, educational jurisdiction, issues of protecting family members from violence and physical and psychological abuse, and others. We have extensive experience in other criminal cases related to family disputes, such as cases of abuse by one of the spouses, many of which have led to results for the benefit of our clients, at the hands of an efficient team of our experienced personal status lawyers, in addition to wills, endowments and inheritance cases.