Dubai Court of Cassation on Monday referred the extradition case against British hedge fund trader Sanjay Shah back to the appeal court to be heard by a new panel of judges.
Last month, Dubai Court of Appeal refused Denmark’s request for the extradition of Mr Shah, over a lack of original official documentation.
The following week, Dubai's attorney general Essam Issa Al Humaidan appealed against the ruling, which allowed Sanjay Shah to remain in the emirate, to the Court of Cassation.
This is the highest court in the three-tier system.
In a hearing on Monday, the court said the initial ruling was flawed in terms of legal procedures as it lacked the signature of the chief of the court that issued the verdict.
The court referred the case back to the appeal court.
“We will be representing Mr Shah in the next stage of proceedings, the Court of Appeal, which will consist of a different panel of judges to those that have been involved in proceedings so far,” said Ali Al Zarouni, Mr Shah's lawyer.
“Both we and Mr Shah have full confidence in the legal system of the UAE.”
Mr Shah, a British citizen who lived on The Palm Jumeirah, is wanted by Danish prosecutors over an alleged $1.7 billion tax fraud.
He is accused of being the central player in a scheme in which foreign businesses pretended to own shares in Danish companies and claimed tax refunds for which they were not eligible.
In January, Mr Shah, denied the charges and said he was operating within Danish law.
An international warrant for his arrest was received by Dubai Police on January 7 and he was arrested five months later in the emirate's Al Rafaa district.
The arrest came after the signing of an extradition agreement between the UAE and Denmark in March.
Separately, judges in Dubai presiding over a civil lawsuit filed by the Danish government ruled that Mr Shah must repay $1.25bn to the Danish state.
KILLING OF QASSEM SULEIMANI
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
