Supreme Court Rules on VAT Liabilities in GCC Countries

Federal Supreme Court case number 1066 of 2022 focused on VAT application in GCC countries, specifically between Saudi Arabia and the UAE.
The appellant argued for VAT exemption due to Saudi Arabia not implementing VAT, but it was established that Saudi Arabia does apply VAT.
The court ruled that the appellant is not eligible for VAT exemption under Article 75 of the Unified VAT Agreement for GCC countries.
The court found that the appellant’s activities fell within the scope of the UAE’s VAT law, so the exemption under Article 75 does not apply.
The court’s finding can be analyzed in three considerations, including Article 75
Exemption for Non-implementing GCC Countries.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.