GTL Summary:

Article 52 of the UAE Tax Procedures Law addresses the appointment and capacity of judicial officers for tax enforcement. It stipulates that the Director General of the Federal Tax Authority, along with other individuals designated by a decision from the Minister of Justice in agreement with the Minister of Finance, are granted this status. Their authority is specifically to prove crimes and violations against the provisions of the Tax Procedures Decree-Law, the relevant Tax Law, or any decisions issued for their implementation. This provision establishes a formal legal mechanism for evidence gathering and enforcement in tax-related offences.