Women judges preside over Egyptian State Council hearings for first time


Kamal Tabikha
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Women judges have presided over a hearing of Egypt’s State Council for the first time in the country’s latest move towards female empowerment.

A total of 98 females were inducted across two ceremonies and sat on their first hearings for the council, a powerful tribunal that reviews draft laws and rules over administrative matters and legal disputes in which the state is a party.

Until the sessions on Saturday and Sunday, the State Council had been one of two Egyptian judicial bodies that consisted of all-male benches.

The women had been sworn in by President Abdel Fattah El Sisi in October, who decreed at the time that the country’s prosecution service — the other all-male judicial body — should also include female members.

Taha Karsoi (C), secretary general of the State Council, welcomes some of the new Egyptian women judges in Giza. EPA
Taha Karsoi (C), secretary general of the State Council, welcomes some of the new Egyptian women judges in Giza. EPA

“Today is a historic day for all Egyptian women,” said Yasmine Helmy, one of the presiding judges at Sunday’s State Council session.

“But for me on a personal level, this has been a dream of mine since I was in university. So you can imagine how happy and proud I am.”

The State Council lauded the event as an important step forward for Egypt’s Vision 2030, a national plan that has become one of the cornerstones of Mr El Sisi's government.

Women judges sat on the Administrative Court's panel for the first time. Mahmoud Nasr/ The National
Women judges sat on the Administrative Court's panel for the first time. Mahmoud Nasr/ The National

Maya Morsi, president of the National Council for Women, attended the ceremony on Saturday. In an impassioned address, she paid tribute to Egyptian lawyer Aisha Rateb.

Rateb was a respected politician who, after serving as Minister of Insurance and Social Affairs from 1974-1977, went on to become Egypt’s first female ambassador, to Denmark.

“For women to be entrusted with such an important responsibility in the state’s affairs is a huge honour to me,” Maha El Tantawy, another of the council’s new members told The National. “The solemnity of today’s ceremony reminds us of the responsibility that has now been placed on women to play their part in Egypt’s future.”

Women were proud to occupy positions as judges on Egypt’s State Council for the first time. EPA
Women were proud to occupy positions as judges on Egypt’s State Council for the first time. EPA

Women are among Mr El Sisi’s top constituents. Since he assumed the presidency in 2014, he has toughened penalties on sexual harassment and rape, as well as outlawing FGM.

A constitutional amendment in 2018 gave women 25 per cent of parliamentary seats, a percentage hitherto unseen in Egypt.

Additionally, Mr El Sisi’s Cabinet has a record eight women ministers.

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1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

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Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
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Second legs:

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Updated: March 08, 2022, 7:10 AM