cons final2.

. the UAE Legislation platform

It also provides a list of the amended laws and all the legislative updates in chronological sequence. The

platform features more than 1,000 laws and regulations, and serves as an official platform associated with

all local legislative platforms.

2. What Law establishes the federal government?

Written in 1787, ratified in 1788, and in operation since 1789, the United States Constitution is the world's

longest surviving written charter of government. Its first three words – “We The People” – affirm that the

government of the United States exists to serve its citizens.

3. What is the basic Law of the UAE?

All individuals are equal in Law. There shall be no distinction among the citizens of the UAE on the basis

of origin, nationality, faith or social status. Personal freedom is guaranteed to all citizens. A person may

not be arrested, searched, detained or imprisoned except in accordance with the provisions of the Law.

4. What is the federal system of the UAE?

The federal government is divided into a legislative, executive, and judicial branch. The executive branch

namely, the Cabinet led by the prime minister, and the judicial branch, both report to the president. The

Federal Supreme Council is the highest legislative body and is responsible for appointing the president.

5. What is the UAE Federal Law 12?

This Law aims to achieve the following:

Organizing partnership projects between the federal public sector and the private sector in the State. 2.

Encouraging the private sector to participate in development and strategic projects, and increase

investment in projects of economic, social and service value.

6. Is UAE civil or common law?

The UAE adopts a dual legal system of civil and Sharia laws, and recently the system has been extended

to include the common law as being practiced in Dubai International Financial Centre Courts (DIFC). The

principles of the UAE's laws are drawn basically from Islamic Sharia (the system of law)

7. How many types of law are there in the UAE?

There are three main branches within the court structure: civil, criminal and Sharia, or Islamic, law

Location

United Arab Emirates is located in the south east region of the Arabian Peninsula, as it extends from the

Oman Gulf eastward to Qatar westward, bordered by the Arabian Gulf from the north and the North West,

Qatar and Saudi Arabia from the west and Oman Gulf as well as Sultanate of Oman from the east. United

Arab Emirates shores towering over the southern coast of the Arabian Gulf extends to cover an area of

644 Kilometers from the base of Qatar Peninsula westward to Ras Masandam eastward, having the

emirates of Abu Dhabi, Dubai, Sharjah, Ras Al Khaimah, Ajman and Um Al Quwain diffused over the coast,

whereas the coast of the seventh emirate Al Fujairah stretches for 90 Kilometers over the coast of Oman

Gulf. Therefore, the state occupies the located area between the latitudes 22 and 26.5 degrees northward,

and the longitudes 51- and 56.5-degrees eastward Grenache.

The Area

United Arab Emirates area excluding the affiliated isles amounts to 83.600 Square Kilometers. The Emirate

of Abu Dhabi represents the greatest share since it covers an area of 67.340 Square Kilometers equivalent

to 87% of the total area of the State.

The federal authorities of the State consists of the Supreme Council of the Federation, the Chairman of

the Federation and his Deputy, the Cabinet, the Federal National Council and the Federal Judiciary Body.

The Union represents a part of the great homeland bonded by the ties of religion, language, history and

mutual destiny, as its people constitute an integral part of the nation, embracing Islam as a religion and

the Islamic teachings represent the main source for legislation, having the Arabic language as its official

language.

Glance about United Arab Emirates3

The President of the Country: H.H. Sheikh Mohamad Bin Zayed Al Nahyan (may Allah Bless him)

The Population: 9.517 Million (Estimations of 2023).

The Capital: Abu Dhabi

The Seven Emirates: Abu Dhabi, Dubai, Sharjah, Ras Al Khaimah, Ajman, Um Al Quwain and Al Fujairah.

Area: 83.600 square kilometers

The Religion: Islam

The Language: Arabic Language is considered the official language in the country whereas the English

Language is widely used as far as the commercial and economic domains are concerned.

The Local Timing: The timing of United Arab Emirates precedes the Grenache timing by four hours.

(Grenache + 4).

History of the UAE

The life of the ruling sheikh is quite important. In the UAE region, up through the end of the Second World

War, pearling was a major trade, but after the war, and after the Japanese began creating cultured pearls,

the pearling industry withered away. It was not too many years, however, before oil became the UAE’s

biggest and most important export.

Before the export of oil in the regions that became the UAE, economic adventures included fishing,

agriculture, pearl production, and herding. After oil prices rose significantly in 1973, however, the export

of oil has been the dominant money maker for such states, accounting for most of its export earnings. The

UAE has very large oil reserves, estimated at nearly 100 billion barrels in 2003, and gas reserves estimated

to fill 212 trillion cubic feet. At maintained drilling levels, these resources could last for over 150 years.4

UAE Timeline

1820 – Britain and local rulers sign a treaty to combat piracy along the Gulf coast. From this, and later

agreements, the area becomes known as the Trucial Coast.

1892 – Deal between the Trucial States and Britain gives Britain control over foreign affairs and each

emirate control over internal affairs.

1950s – Oil is discovered.

1952 – The seven emirates form a Trucial Council.

1962 – Oil is exported for the first time from Abu Dhabi.

1966 August – Sheikh Zayed Bin-Sultan Al Nuhayyan takes over as Ruler of Abu Dhabi.

1968 – As independence looms, Bahrain and Qatar join the Trucial States. Differences cause the union to

crumble in 1971.

1971 November – Iran occupies the islands of Greater and Lesser Tunb and Abu Musa.

Federation formed

1971 December – After independence from Britain, Abu Dhabi, Ajman, Dubai, Fujayrah, Sharjah, and Umm

al-Qaywayn come together as the United Arab Emirates (UAE). Sheikh Zayed Bin-Sultan Al Nuhayyan

presides over the federation.

1971 – UAE joins the Arab League.

1972 – Ras al-Khaymah joins the federation.5

1972 February – Federal National Council (FNC) is created; it is a 40 member consultative body appointed

by the seven rulers.

1981 May – UAE is a founding member of the Gulf Cooperation Council; its first summit is held in Abu Dhabi 

The Basic system

Although the core principles of law in the UAE are drawn from Sharia, most legislation is comprised of a

mix of Islamic and European concepts of civil law, which have a common root in the Egyptian legal code

established in the late 19th to 20th centuries. The French influence is most clearly demonstrated by the

adoption of the civil law by most countries in the region similar to those in European states, rather than

the common law system in the UK.

In addition to specific legal legislation covering agencies, company law, labor law, and intellectual

property, the UAE has enacted civil and commercial codes. Although the system has lead to the

development of comprehensive and structured legal systems, these are rigid and inflexible to some

degree, and this constitutes the bureaucracy of regulation that is associated with countries in the Middle

East region as a whole.

The structure of the legal system is complex with both dual courts, Sharia courts and civil courts operating

in parallel, but covering different areas of the law. For example in the UAE, each Emirate has its own

federal court of first instance, although Dubai and Ras al Khaimah have their own separate judicial

frameworks .

UAE’s Legal System as of the other Legal systems in the Gulf is usually quite complicated and those

unfamiliar with their workings can find this very difficult. The fact is that these systems are completely

different to those in the west with a whole different language, which makes it worrying for those who

want to transact in business in the UAE and the Gulf states.8

Although these systems are different, the basic legal principles and structure are logical and

understandable. They have evolved over many centuries, in a similar way to the West and, especially in

the UAE, are adapting to the changing needs of society with new developments in thinking for a modern

age. More changes in commercial law have liberalized legal regimes, creating a more open and

understandable environment for foreign businesses and investors.

The basis of the legal system in the UAE is Sharia or Quranic Law. In the constitutions, Islam is identified

as the state religion as well as the principal source of law. However, although the principles of Sharia

influence criminal and civil laws, the direct influence of Sharia in the UAE is primarily confined to social

laws, such as family law, divorce or succession. Most commercial matters are now dealt with by either

civil courts or permanently established arbitration tribunals.

There are several core principles of Sharia which apply to business transactions and which have influenced

the development of commercial codes that apply in the UAE. Although these concepts don’t directly

translate into commercial codes (although they may do in Islamic finance), they have exerted an influence

over the drafting and interpretation of these laws. These are:

1. Usury or charging of interest (riba) is forbidden) According to Sharia, money is not a commodity, that

can be traded, nor does it have a value over time if left unused. Therefore interest earned is an unjust

income.

2. Risk should be shared As income can not be derived from interest payments, investors should share in

profits or losses of an investment in proportion to the amount that the put into the transaction, and thus

the level of risk they undertook.

3. Uncertainty (gharar) in a contract is prohibited: Both parties must undertake a contract with full

knowledge of all the terms. This means that the amount of capital or goods should be agreed in advance

and stipulated in the contract.

4. Competence As is the case in most legal jurisdictions, the law also specifies that the parties in a contract

must possess the legal capacity to understand and assume the obligations of the contract.

5. Consent The parties to a contract should enter into it of their own free will and should not be subject

to coercion or duress.

Constitution of U.A.E9

Since its establishment on the 2nd of December, 1971, the UAE has set a temporary constitution, which

rapidly has turned into a permanent one. This happened after the federal state of the UAE has established

its stability achieved success, committed to a moderate policy, and made cultural changes and giant

accomplishments on the local, regional and international levels and further progress for the people of this

federation. By so doing, this would be one of the most successful experiences of unification in the modern

history.

This constitution explains the main rules of the political and constitutional organization of the state. In

fact, it has demonstrated the main purpose of establishment of the federation, its objectives and

components on the local and regional levels. It has also elaborated on the major social and economic

pillars of federation and stressed public rights, responsibilities and freedoms. Moreover, it has highlighted

federal authorities, organized issuance of federal legislation and the competent authorities as well. Above

all, it has also dealt with financial affairs of the federation, armed and security forces provisions and

legislative, executive and international jurisdictions between the federation and member emirates.

Constitutional Amendments and Procedures

According to Article 144 of the constitution, amendments to the constitution are drafted by the Federal

Supreme Council, and must be approved by a two-thirds majority of the Federal National Council, after

which the amendment is signed into law by the president.

Separation of Executive, Legislative, and Judicial Powers

The constitution describes five federal institutions. These are the Federal Supreme Council (FSC-

executive), the President of the Union and the vice president, the Council of Ministers of the Union, the

Federal National Council (FNC-legislative), and the Judiciary of the Union.

The Federal Supreme Council elected Abu Dhabi’s President Shaikh Zayed unanimously for the sixth time

on December 2, 2001 as the President of the Union.

The Council of Ministers drafts decrees and various decisions. The prime minister and the members of the

cabinet are responsible to the president and to the Federal Supreme Council (FSC), which is the highest

executive body in the federation, made up of the rulers of the seven emirates.10

Main Provisions

-The Federal Supreme Council is the highest constitutional authority in the UAE. It is also the highest

legislative and executive body. It establishes general policies and sanctions federal legislation. The rulers

of Abu Dhabi and Dubai have veto power. The FSC meets four times a year, usually informally.

-The 1996 constitution governs the relationship between the federal government and the emirate

governments by giving the central government specific powers and leaving an unspecified area of implicit

powers to the emirates. Each emirate retains control over its own oil and mineral wealth and some aspects

of internal security. The federal government asserts primacy in most matters of law and government.

-Articles 120 and 121 of the constitution assign responsibility to the federal government in areas such as

foreign affairs, security and defense, nationality and immigration issues, education, public health,

currency, postal, telephone and other communications services, air traffic control and licensing of aircraft

and a number of other topics specifically prescribed, including labor relations, banking, delimitation of

territorial waters and extradition of criminals. Article 121 was amended in 2004 to allow for the devolution

of legislative authority vested in the Union onto local federal organizations, specifically the newly formed

Dubai International Financial Center (DIFC). The amendment sets a precedent for the expansion of the

federal authority.

-With respect to the Emirates, article 116 stipulates that “the Emirates shall exercise all powers not

assigned to the Federation by this Constitution.” Article 122 further emphasizes that “the Emirates shall

have jurisdiction in all matters not assigned to the exclusive jurisdiction of the Federation, in accordance

with the provision of the preceding two Articles.” The constitution also enables the rulers of the emirates,

however, to relinquish, if they wish, certain areas of authority prescribed as being the responsibility of

individual emirates to the federal government. The decision to unify the Armed Forces in the mid-1970s

is an example of this prerogative.

-The 1971 constitution permitted each emirate to retain or to take up membership in the Organization of

Petroleum Exporting Countries (OPEC) and the Organization of Arab Petroleum Exporting Countries

(OAPEC), although none has done so. The only emirate to be a member in 1971, Abu Dhabi, relinquished

its memberships in favor of the federation.

-The relationship between the federal and the local levels of government continues to change and evolve.

Smaller emirates have benefited from the federation in areas like education and tourism. At the same

time, in other areas, such as the judiciary, there has been an evolving trend towards a further voluntary

relinquishment of local authority to the federal institutions.11

Civil Rights

Traditional and modern forms of government coexist and supplement each other. Although political

leaders in the emirates are not elected, citizens may express their concerns directly to their leaders via

traditional mechanisms, such as the open majlis, or informal assembly.

The constitution prohibits torture or degrading treatment and prohibits arrest, search, detention, or

imprisonment, and entry into homes without the owner’s permission, except in accordance with the law.

It provides for the independence of the judiciary, but its decisions are subject to review by the political

leadership. The constitution also in Article 25 states that all persons are equal before the law and there

shall be no discrimination between citizens of the Union in regard to race, nationality, religious belief or

social status. And Article 28 points out that Penalty is personal, an accused person is presumed innocent

until his conviction is proved before a court of law wherein the necessary guarantees of the right of self-

defense are secured, The law shall prescribe the cases in which the presence of a counsel for defense shall

be assigned and physical and moral abuse of an accused person is prohibited. Article 27 adds that Crimes

and punishments shall be defined by the law & No penalty shall be imposed for any act of commission or

omission committed before the relevant law has been promulgated.

Issuance of laws

Part 5 of UAE constitution explains the process of legislation in the UAE which is:

Administrative Structure

The United Arab Emirates is a federation of seven Emirates. The legislative branch is the unicameral Al-

Majlis Al-Watani Al-Ittihadi, or Federal National Council (FNC). Twenty of the FNC’s 40 members are

elected by 7000 notables who are chosen by the local governments to represent various social groups and

tribes. The other twenty are appointed by the rulers of the Emirates to serve a two-year-term of office

with the possibility of renewal. The selection process of the FNC members is left by the constitution to the

Emirates’ discretion. Of the 40 members the share of Abu Dhabi and Dubai is 8 members each. Sharjah

and Ra’s al Khaymah have 6 members each, and Ajman, Umm al Oaywayn, and Al Fujayrah each have four

members on the Federal National Council.

Functions12

The FNC reviews legislation and proposes amendments to it, but it does not have the power to veto laws

or to initiate new laws. As such, the parliament is largely a consultative body. The Council, however, does

have the power to examine and amend proposed legislation and the power to summon and question any

federal minister as well as its own members. One of the main duties of the FNC is to discuss the annual

budget.

Sessions, Dissolution, State of Exception

The beginning and termination of legislative sessions are determined by presidential decree.

Legislative Drafting Processes

Federal laws are drafted by the Council of Ministers and are then submitted to the FNC, where they are

first sent to the proper committee. If a committee makes amendments to the proposed draft by the

executive, the amended draft goes to the Legal and Legislative Committee, before the floor debate, for

consultation and formulation of its provisions. Finally, the draft is presented to the president of the

federation.

Official Gazette

Article 111 clearly states that Laws shall be published in the Official Gazette of the Union within a

maximum of two weeks from the date of their signature and promulgation by the President of the Union

after the Supreme Council has ratified them.

Law enforcement

Article 112 clearly states that no laws may be applied except on what occurs as from the date they

become in force and no retroactive effect shall result in such laws however if necessity so requires, the

law may stipulate the contrary in matters other than criminal.

Different legislations13

Different legislations are issued in UAE Laws in many different areas, for example:

Criminal Procedures law (Arabic)

Civil Procedures (Arabic)

Personal status law (Arabic)

Anti-Money Laundering Law No. 4 [ Arabic ]

Federal Law No. 20 of 1981 Amending certain Provisions of Federal Law No. 6/1974 Concerning Public

Welfare Associations [ Arabic ]

Bylaws of the Federal National Council, 1977 [Arabic] Adopted January 1, 1977.

Federal Law No. 6 of 1974 Concerning Public Welfare Associations [old version] [ Arabic ].

Conclusion of Treaties and Agreements:

Article 47 points out that The Supreme Council of the Union shall exercise Ratification of treaties and

international agreements & such ratification shall be accomplished by decree. When article 60 adds that

The Council of Ministers shall be responsible for supervising the execution of international agreements

concluded by the Union. And further article 91 states that the Government shall inform the Union

Assembly of international treaties and agreements concluded with other states and the various

international organizations, together with appropriate explanations.

The Authorities of the Union

Article 45 shows that the Union authorities shall consist of:-

1. The Supreme Council of the Union

2. The President of the Union and his Deputy

3. The Council of Ministers of the Union

4. The National Assembly of the Union

5. The Judiciary of the Union

THE SUPREME COUNCIL OF THE UNION

Formation of Federal Supreme Council

The Federal Supreme Council consists of rulers of the seven emirates constituting the federation or their

deputies in their emirates in case of rulers’ absence or unavailability. Each Emirate has one single vote in

the council resolutions and deliberations.

Responsibilities of Federal Supreme Council

The Federal Supreme Council performs the responsibilities outlined below:

1- Formulating the general policy on all matters invested in the federation under the constitution, and

considering all matters that could lead to the achievement of the objectives of the federation and the

common interests of the member emirates.15

2- Endorsing the various federal laws prior to their issuance including laws of the annual general budget

of the federation and the closing accounts .

3- Sanctioning the decrees on matters that by virtue of the provisions of the constitution are subject to

the ratification and approval of the Federal Supreme Council. Such sanctioning takes place prior to

issuance of such decrees by the president of the council .

4- Ratification of treaties and international agreements. Such ratification is done by accomplished by

decree.

5- Approving the appointment of the prime minister of the federation, accepting his resignation, and

requesting him to resign upon the suggestion of the President of the Federation .

6- Approving the appointment of the president and the judges of the Supreme Federal Court, accepting

their resignations, and dismissing them in the cases specified by the constitution. Such actions are done

by decrees.

7- Supreme control over the affairs of the federation in general.

8- Any other relevant responsibilities stipulated in the constitution or in the federal laws .

Mechanisms of Federal Supreme Council resolutions

• Federal Supreme Council lays down its own regulations including its procedure for conduct of business

and the method for voting on its resolutions. The deliberations of the Council shall remain secret.

• Federal Supreme Council establishes a general secretariat consisting of a sufficient number of officials

to help it in performing its duties and functions.

• Resolutions of the Federal Supreme Council on substantive matters are made by a majority of five of its

members provided that such majority includes the vote of the emirates of Abu Dhabi and Dubai . Minority

shall abide by the opinion of the aforesaid majority. However, resolutions of the council on procedural

matters shall be issued by a majority vote. Such matters are defined in the by-laws of the council.16

• Federal Supreme Council holds its sessions in the capital of the federation; however, they can be held

in any other place agreed on beforehand.

The President of the Union & his deputy

Article 51 states that the Supreme Council of the Union shall elect from among its members a President

and a Vice President of the Union &The Vice President of the Union shall exercise all the powers of the

President in the event of his absence for any reason.

Responsibilities of the President of the Union

The President of the Union shall assume the following powers:

1. Presiding the Supreme Council and directing its discussions.

2. Presiding the Supreme Council into session, and terminating its sessions according to the rules of

procedure upon which the Council shall decide its bye-laws. It is obligatory for him to convene the Council

for sessions, whenever one of its members so requested.

3. Calling the Supreme Council and the Council of Ministers into joint session whenever necessity

demands.

4. Signing Union laws, decrees and decisions which the Supreme Council has sanctioned and promulgating

them.

5. Appointing the Prime Minister, accepting his resignation and relieving him of office with the consent of

the Supreme Council. He shall also appoint the Deputy Prime Minister and the Ministers and shall receive

their resignations and relieve them of office in accordance with a proposal from the Prime Minister of the

Union.

6. Appointing the diplomatic representatives of the Union to foreign states and other senior Union officials

both civil and military (with the exception of the President and Judges of the Supreme Court of the Union)

and accepting their resignations and dismissing them with the consent of the Council of Ministers of the

Union. Such appointments, acceptance of resignations and dismissals shall be accomplished by decrees

and in accordance with Union laws.17

7. Signing of letters of credence of diplomatic representatives of the Union to foreign states and

organizations and accepting the credentials of diplomatic and consular representatives of foreign states

to the Union and receiving their letters of credence. He shall similarly sign documents of appointment and

credence of representatives.

8. Supervising the implementation of Union laws, decrees and decisions through the Council of Ministers

of the Union and the competent Ministers.

9. Representing the Union internally, vis-a-vis other states and in all international relations.

10. Exercising the right of pardon and commutation of sentences and approving capital sentences

according to the provisions of this Constitution and Union laws.

11. Conferring decorations and medals of honor, both civil and military, in accordance with the laws

relating to such decorations and medals.

12. Any other power vested in him by the Supreme Council or vested in him in conformity with this

Constitution or Union laws.

The Council of Ministers of the Union

Article 55 shows that The Council of Ministers of the Union shall consist of the Prime Minister, his Deputy

and a number of Ministers & article 57 states that the Prime Minister, his Deputy and the Ministers shall,

before assuming the responsibilities of their office take the following oath before the President of the

Union:-

“I swear by Almighty God that I will be loyal to the United Arab Emirates; that I will respect its Constitution

and laws; that I will discharge my duties faithfully; that I will completely observe the interests of the people

of the Union and that I will completely safeguard the existence of the Union and its territorial integrity.”

Responsibilities of the Council of Ministers of the Union

1. Following up the implementation of the general policy of the Union Government both domestic and

foreign.18

2. Initiating drafts of Federal Laws and submitting them to the Union National Council before they are

raised to the President of the Union for presentation to the Supreme Council for sanction.

3. Drawing up the annual general budget of the Union, and the final accounts.

4. Preparing drafts of decrees and various decisions.

5. Issuing regulations necessary for the implementation of Union laws without amending or suspending

such regulations or making any exemption from their execution. Issuing also police regulations and other

regulations relating to the organization of public services and administrations within the limits of this

Constitution and Union laws. A special provision of the law or the Council of Ministers may charge the

competent Union Minister or any other administrative authority to promulgate some of such regulations.

6. Supervising the implementation of Union laws, decrees, decisions and regulations by all the concerned

authorities in the Union or in the Emirates.

7. Supervising the execution of judgments rendered by Union Law Courts and the implementation of

international treaties and agreements concluded by the Union.

8. Appointment and dismissal of Union employees in accordance with the provisions of the law, provided

that their appointment and dismissal do not require the issue of a decree.

9. Controlling the conduct of work in departments and public services of the Union and the conduct and

discipline of Union employees in general.

10. Any other authority vested in it by law or by the Supreme Council within the limits of this Constitution.

The Ministries

Ministry of Foreign Affairs

Ministry of Higher Education and Scientific Research19

Ministry of Education

Ministry of Culture, Youth & Community development

The National Assembly of the Union

Article 55 states that the National Assembly of the Union shall be composed of forty members. Seats shall

be distributed to member Emirates as follows:

Abu Dhabi 8 seats

Dubai 8 seats

Sharjah 6 seats

Ras AI Khaimah 6 seats

Ajman 4 seats

Umm AI Quwain 4 seats

Fujairah 4 seats

Article 70 shows the conditions that the member of the Union National Assembly must satisfy as

following:

1. Must be a citizen of one of the Emirates of the Union, and permanently resident in the Emirate he

represents in the Assembly.

2. Must be not less than twenty-five Gregorian years of age at the time of his selection.20

3. Must enjoy civil status. Good conduct, reputation and not previously convicted of a dishonorable

offence unless he has been rehabilitated in accordance with the law.

4. Must have adequate knowledge of reading and writing.

Article 77 clearly states that the member of the National Assembly of the Union shall represent the whole

people of the Union and not merely the Emirate which he represents in the Assembly.

FEDERAL JUDICIARY

The UAE Court System

The United Arab Emirates is essentially a civil law jurisdiction heavily influenced by French, Roman,

Egyptian and Islamic law. Common law principles, such as adopting previous court judgments as legal

precedents, are generally not recognized (although judgments delivered by higher courts are usually

applied by lower courts). Only local firms may appear as counsel before a court. As the UAE has established

itself as a regional hub for international business, arbitration is gradually becoming a popular method of

dispute resolution.

Court Structure

Although there is a federal court structure with a final court of appeal in Abu Dhabi (the Abu Dhabi

Supreme Court), both Dubai and Ras Al Khaimah are not part of the federal judicial system. Unlike the

other emirates Dubai and Ras Al Khaimah have their own court systems, which are not subject to the

federal Supreme Court. There are three main branches within the court structure: civil, criminal and

Sharia, or Islamic, law. The court structure in Dubai is comprised of the following courts: the Court of First

Instance, the Court of Appeal and the Court of Cassation. The Court of First Instance includes the Civil

Court, the Criminal Court and the Sharia Court.

A UAE court will accept an attorney appointed by a litigant according to the provisions of the law, and the

attorney must prove his appointment as representative of his client by an official deed (i.e. power of

attorney) notarized by a notary public.

The Civil Court

The Civil Court (or Court of First Instance) hears all claims ranging from commercial matters (including

debt recovery cases) to maritime disputes. After judgment has been delivered, the parties have the right

to appeal to the Civil Court of Appeal on factual and/or legal grounds within 30 days of the date of

judgment. It is possible to introduce additional evidence to the Court of Appeal and/or request that21

additional witnesses be called to testify. Thereafter, parties may appeal on points of law alone to the Court

of Cassation (the highest court in Dubai), which is usually composed of five judges. The appeal must be

filed within 30 days of the date the parties were notified of the judgment of the Court of Appeal. All

decisions of the Court of Cassation are final and are not subject to appeal.

Criminal Actions

Criminal actions in the UAE commence with the filing of a complaint with the local police in the jurisdiction

where the offense was committed. During the investigation, police may take the statements of any parties

involved. Following this initial investigation, local police usually refer the matter to the prosecutor’s office

within 48 hours of the filing of the complaint. The police may refer the matter to the prosecutor for advice

prior to officially forwarding the case with a recommendation to press charges.

The prosecutor’s office will then investigate the matter, take the statements of any parties involved, and

hear their witnesses or any other person the prosecutor decides has information germane to the matter.

The prosecutor’s office will then decide either to refer the matter to the court or to decline to press

charges in the absence of sufficient evidence that a crime has been committed. The prosecutor must

decide either to press charges or drop the case within 14 days of receiving the case from the police. If the

prosecutor needs more time to reach a decision, he may file a request for extension with the court, which

is approved or denied at the court’s discretion. Although it happens extremely rarely and only in

extenuating circumstances, cases have been known to sit with the prosecutor as long as a year.

Sharia or Islamic Courts

Sharia or Islamic courts work alongside the civil and criminal courts in the UAE. The Sharia court is the

Islamic court in the UAE and is primarily responsible for civil matters between Muslims. Non-Muslims will

not appear before a Sharia court in any matter. Sharia courts have the exclusive jurisdiction to hear family

disputes, including matters involving divorce, inheritances, child custody, child abuse and guardianship of

minors. In the absence of any particular provision in the UAE codified law, the Islamic principles of Sharia

as found in the Islamic Sharia textbooks are applied.

The Sharia court may, at the federal level only (which, as mentioned earlier, excludes Dubai and Ras Al

Khaimah), also hear appeals of certain criminal cases including rape, robbery, driving under the influence

of alcohol and related crimes, which were originally tried in lower criminal courts.

The Court of Cassation

The Court of Cassation is the highest court in the UAE, and it will only hear disputes on matters of law.

The Court of Cassation will not only act as an appellate court with respect to the decisions of lower courts,22

but will also supervise these lower courts to ensure that they are applying and interpreting the law

correctly. Lower courts must abide by the legal principles set down by the Court of Cassation.

The Emirate of Dubai has its own Court of Cassation. In all Emirates other than Dubai and Ras Al Khaimah,

the final appeal will be to the federal Supreme Court located in Abu Dhabi.

Constitutionality of Laws – Judicial Review

The Court of Cassation is also entrusted with judicial review for all legislation, both for laws that originate

at the federal level and for those enacted by the individual emirates.

Provincial and Local Government

Each of the seven emirates has its own government, which functions in tandem with the federal

government. The largest and most populous emirate, Abu Dhabi, has its own central governing body, the

Executive Council, chaired by the crown prince; the Eastern and Western Regions and the island of Das

are headed by a ruler’s representative. Municipalities administer the main cities, each of which has a

municipal council. The National Consultative Council functions like the Federal National Council. Local

departments carry out various administrative functions. A similar system of municipalities and

departments exists in the other emirates.

THE EMIRATES

Article one of the constitution provides that the Union consists of the following Emirates Abu Dhabi,

Dubai, Sharjah, Ajman ,Umm Al Quwain ,Fujairah & it is allowed for any independent Arab country to join

the Union, once approved by the Supreme Council of the Federation at a unanimous consensus (Ras Al

Khaimah joined the Federation of the United Arab Emirates in February 10, 1972,).

Article 116 shows that the Emirates shall exercise all powers not assigned to the Union by this

Constitution. The Emirates shall all participate in the establishment of the Union and shall benefit from its23

existence, services and protection while article 117 describes the targets of the rule in each emirate which

are maintaining security and order within its territories and the provision of public utilities for its

inhabitants and the raising of social and economic standards. And further article 118 states that The

member Emirates of the Union shall all work for the co-ordination of their legislations in various fields

with the intention of unifying such legislations as far as possible & adds that it is allowed, after obtaining

the approval of the Supreme Council, for one emirate or more to agglomerate in a political or

administrative unit, or unify all or part of their public services or establish a single or joint administration

to run any such service. In connection with the matters regarding to the execution of judgments and

requests for commissions of rogation and serving legal documents and surrender of fugitives between

member Emirates of the Union, Article 119 provides that it shall be regulated with utmost ease by Union

law.

Financial Transparency

Fiscal

The Federal National Council of the UAE discusses the annual budget and yearly final accounts. Under the

country’s constitution, half of each emirate’s revenues are reserved for the federal budget, but in practice

Abu Dhabi and Dubai generate 85 per cent of the UAE’s gross domestic product and are the only ones to

contribute to federal finances. Of the two, Abu Dhabi’s contributions are the larger by some margin. The

deficit is typically funded by additional contributions from the two emirates, together with some support

from the UAE Central Bank. Negotiations are under way with other members of the Gulf Cooperation

Council to prepare a common data standard and fiscal accounting framework. Greater rationalization is

needed to prepare for the monetary union expected in 2010. The authorities are also discussing a value-

added tax as a means of broadening the tax base, if it can be coordinated with the other GCC members.

The UAE, with an outward oriented development strategy, has already diminished its dependence on

petroleum revenues. Other revenues, amounting to barely five per cent of government revenues in 1980,

grew to be one-third of the total in 200 4.

Public Audit

Governed by Federal Law 7 of 1976, the State Audit Institution (SAI) conducts audits of ministries, federal

government departments, public corporations, and all entities in which public ownership is at 25 percent

or more of total shares. In cases of financial misconduct, the president of the SAI may decide to prosecute

the case before a special disciplinary council or to refer it to the concerned authority. The SAI is expected

to write a general annual report of all its activities.

Auditors in the UAE are under the mandate of Law No. 9 of 1975, which established a register for auditors

and established standards for the profession in the country. Law No. 22 of 1995 and supplementary

regulations in Decree No. 49 of 1997 have now superseded the original legislation. All auditors in the

country must register with the Ministry of Economy and Commerce. UAE business law expressly prohibits24

obstructing auditors’ access to company books and withholding required information; violating of laws

pertaining to employment of U.A.E. nationals; and disregarding transparency laws for auditors.

Public Procurement

The Public Tenders Law 16 of 1975 regulates all public sector tenders except those concerning federal

defense or the individual emirates. The requirement that only UAE entities or nationals may bid may be

waived when bids are directly solicited from manufacturers or, on a case-by-case basis, when the goods

or services are not widely available.

Banking

The Central Bank, established by Union Law No. 10 of 1980, supervises a commercial banking system of

46 banks with over 300 branches. Like other central banks it issues the national currency and directs

monetary, credit and banking policy. It also sponsored a seminar in 2004 about informal financial transfers

in efforts to regulate and license this segment of the financial system. In late 2005 it joined the

International Finance Corporation in promoting international practices of corporate governance in the

formal banking sector.

The Central Bank tightened its supervision and monitoring program over the banks following a series of

banking scandals and difficulties with non-performing loans in the 1980s and early 1990s. It also set a new

risk-weighted minimum capital-asset ratio of 10%—2% above the Basel recommended minimum. Since

October 2001, banks are required to inform the Central Bank of all transactions exceeding US$ 10,900.

Non-performing loans constituted 12.5 per cent of loans outstanding at the end of 2004, but they were

adequately provisioned, keeping the net total (after provisions) to less than 4 per cent.

A new anti money-laundering law in May 2002 gave the Central Bank the power to freeze any suspected

accounts for seven days without prior legal permission. The banks were required to provide all details of

their clients and internal and external transactions on request and to report on any suspected deal. The

Central Bank has already frozen or blacklisted nearly 30 bank accounts on these grounds and uncovered

several money-laundering operations inside the UAE. Laws were passed in 2004 against financing

terrorism and for addressing money laundering issues in the UAE’s financial free zones.

Privatization

The federal government has encouraged diversification and privatization of the economy. Dubai has taken

the lead in encouraging foreign investment, in efforts to become a leading hub of international commerce,

while Abu Dhabi, which accounts for about 95 percent of the oil production, is spearheading the

privatization of utilities and seeking foreign investment in some sectors of the economy, particularly the

power industry, to bring in modern technology and management techniques and reduce costs.25

The most ambitious privatization plans concern water desalination and producing and distributing

electricity. 11 companies are to be created in Abu Dhabi to manage the different aspects of producing,

operating, scheduling, dispatching and distributing of water and electricity. Other issues include the

elimination of government subsidies of water and electricity as well as a plan to trim the 14,000 strong

staff in the industry in order to lower costs and increase profitability.

Stock Exchange

The Emirates Securities and Commodities Authority (ESCA), established in 2000, is the regulatory and

licensing body responsible for the market integrity and transparency of the Abu Dhabi Securities Market

and Dubai Financial Market, which commenced operations in June of that year. The Dubai International

Financial Center in turned opened global operations in September 2004, and efforts are continuing, with

advice from the IMF, to develop a comprehensive regulatory framework for these emerging capital

markets. There are plans to establish a Securities Exchange Markets Board to monitor the market. Listed

companies are obliged in the interests of transparency to issue quarterly financial statements.

In 2006 thirty-eight companies were listed for trade on the ADSM and thirty-four on the DFM. Market

capitalization in the ADSM and the DFM reached 60% of GDP at the end of 2004 and was second regionally

only to Saudi Arabia, although the turnover ratio remained below 4 per cent of the value of traded stocks.

The Central Bank is keen to promote the development of a bond market, as a means to improve liquidity,

and allow companies to raise medium-and long-term finance.

The Dubai International Financial Center (DIFC) is intended to become a regional financial center on par

with New York, London, Tokyo and Hong Kong. The DIFC possesses its own legal structure and financial

regulations, drawn up on the basis of international best practices. The DIFC operates in dollars, and

contains its own regulatory body, the Dubai Financial Services Authority, and its own exchange market,

the Dubai Regional Exchange (DRX). The regulatory structure for the center was published in December

2003.

Financial Institutes

The Emirates Center for Strategic Studies and Research is the premier think tank in the UAE. The ECSSR is

an independent research institution that serves as a focal point for scholarship on political, economic, and

social issues pertinent to the UAE, the Gulf, and the greater Middle East through the sponsorship of

empirical research and scientific studies conducted by scholars from around the globe. The ECSSR’s

Department of Economic and Social Studies conducts research on economics and society with the26

objective of providing recommendations that facilitate future policies for the UAE. It also analyzes

economic transformations on the local, regional, and international levels that may impact the security and

stability of the UAE.

The Emirates Institute for Banking and Financial Studies (EIBFS) offers nearly 200 training programs each

year for the burgeoning banking sector. It also publishes a monthly magazine and operates a Research

and Studies Department, founded in 2002.

International Transparency Standards

The United Arab Emirates permits publication online of the IMF’s annual Staff Report on Article IV

Consultations and joined the IMF’s General Data Dissemination System on July 31, 2008. The Emirates

have also engaged with the IMF and World Bank in publishing Reports on the Observance of Standards

and Codes (ROSC) for banking supervision and payment and settlement.

Education and Youth

Introduction

The UAE offers a fully-fledged educational system for both boys and girls from primary level to university,

with education for the country’s citizens being provided free through government schools, colleges and

universities. There is also an extensive private education sector which now accounts for around 40 per

cent of the student population.

Over half a million students are now at school or in college, while several thousand students, of both

sexes, are pursuing courses of higher education abroad at Government expense.

Education from primary to secondary level is universal and compulsory and literacy rates are comparable

to the norm in developed countries. An adult illiteracy programmed conducted in association with the

UAE Women’s Federation is helping to eradicate illiteracy among the older members of society. There is

a strong focus on computer literacy and on English language teaching in higher education to equip young

Emirates with the necessary skills.

State-funded educational opportunities in the UAE have blossomed since the establishment of the

Federation when only a tiny minority of the population had access to formal education. A comprehensive

free education system is now available to all students, male and female. At the start of the 1999/2000

academic year, 336,135 students enrolled in over 640 government schools throughout the country.27

Substantial progress has also taken place in the private sector which accounts for nearly 40 per cent of

the student population at kindergarten, primary and secondary level.

In addition the UAE’s youth have ready access to higher education, both federally-funded and at the many

internationally accredited private institutions that are being established throughout the UAE. Generous

grants are also available for those wishing to study abroad.