وزارة العدل - الإمارات العربية المتحدة
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البريد الإلكترونى
تسجيل
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تسجيل الدخول - بوابة خدمات الوزارة الموحدة
تسجيل الدخول - نظام رفع الدعاوى
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Consultations and Legislations Bodies
2023
Legal Advice No. 3781 Issued on 06/09/2023
1- Cases of entitlement of retirement pension.
2- The legislator prohibited the combination of pension and salary for those whose services were terminated, except in the event where the total pension and salary do not exceed nine thousand Dirhams. When that total is exceeded, the right shall be limited to what does not exceed such amount, and the same for the insured who has completed 25 years in service, without this covering those whose services were terminated by a disciplinary decision of dismissal, termination, or by a judicial ruling, or those whose services were terminated for other reasons, even if they have spent 25 years in service, taking into account Clause (2) of Article 36 of the Pensions and Social Security Law in their regard.
3- Applying the text of Clause (3) of Article 36 of the Pensions and Social Security Law in the event of termination of service for restructuring purposes, in accordance with Clause (11) of Article 16 through a prohibition [of combination of] the pension and the salary, even if the employees have spent 25 years in service, taking into account the provisions of Clause (2) of the same Article.
Legal Advice No. 3778 Issued on 07/08/2023
1- The legislator established an integrated regulation for the value-added tax, according to which he designated those involved by the provisions of that tax and the goods and services subject to the tax.
2- Definition of the tax invoice.
3- The legislator distinguishing between two types of value-added tax, which are input tax and output tax.
4- What is the refundable tax.
5- Determination of the refundable input tax.
6- Obliging the legislator who collects the value-added tax according to a tax invoice to deliver it to the Federal Tax Authority and treat such amounts similarly to the due tax.
7- Interpretation of the law as a single unit that moves in harmony within the framework of the objective for which the legislator established the law.
8- Inadmissibility to interpret the expression with which the legislator formulated the legislative text in a way that deviates from its meaning or in a way that would distort it from its context, whether by separating it from its subject or by going beyond its intended purposes.
9- Inadmissibility to formulate legislative texts in the void or to extract them from their reality specified while taking into account the interest emanating from them, which is a social interest targeted by the legislator when drafting such texts.
10- Considering the social interest as the ultimate goal of every legislative text, a framework for determining its meaning, and a basis for ensuring the organic unity of the texts.
11- Not limiting the concept of the legislative text to the issues mentioned in its wording, as its meaning covers what is not mentioned in its expressions, which can be understood from its spirit and reference.
12- The legislator determining, in accordance with the Value Added Tax Law, the tax base, the basis for its assessment, those obligated to pay the tax, the rules for assessing, collecting, and supplying it, its payment method, the mechanism for its refund, and cases of exemption from it.
13- The legislator obligating taxpayers, when they issue a tax invoice, to supply it to the Federal Tax Authority, and link the supply of that tax to the verification of the issuance of a tax invoice without any other restriction, and explicitly stipulating that these amounts are treated as the due tax in the Law.
14- The legislator determining the cases of refund of the input tax, the method thereof, and definition of the refundable tax.
15- Means of clarifying the controls related to the refundable tax refund mechanism.
16- Nature of the amounts that the Federal Tax Authority can refund.
17- Obligation of the Federal Tax Authority to return the refundable tax to the refund applicant in the event where such amounts are transferred to the Authority’s account, whether by the refund applicant himself or by the person who collected the value-added tax according to a tax invoice.
18- The basis for refunding the refundable input tax to the refund applicant is verifying the fact that the tax has been paid and transferred to the Federal Tax Authority and subsequently to the public treasury in the State, even if that tax is related to more than one supply transaction, if the refund applicant meets the other conditions required by the Value Tax Law and its Implementing Regulation.
Legal Advice No. 3762 Issued on 29/05/2023
1- Considering the contract to be the agreement of two or more wills in view of creating legal effects.
2- Considering the contract to be valid in accordance with the legal elements and conditions required from the contracting parties who shall be subject to the binding force of the contract and to the contractual obligations arising from it, as long as the contractual relationship exists between them.
3- Permissibility for one of the parties to the contract to be released from his corresponding obligations through rescission, in the event where the other party refrains from implementing his contractual obligations.
4- Nature of rescission of the contract and types thereof.
5- Considering the issuance of a court ruling for rescission of the contract and [payment of] compensation in the case of contractors’ contracts concluded between the housing programme, the beneficiary, and the contractor, and when any of the parties resorts to the judiciary to resolve the dispute between them, as a judicial rescission and there is no room for any entity other than the competent court to settle the dispute, starting by addressing the issue of bank guarantees in terms of the amount of the bank guarantee provided by the contractor before the commencement of the contract to the housing programme, as well as the amount reserved for maintenance, which is contrary to the conventional rescission requiring referral to the provisions of the contract.
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