Order With Reasons · Court of First Instance
CFI 088/2025 Skatteforvaltningen (the Danish Customs and Tax Administration) v (1) Elysium Global (Dubai) Limited (2) Emerald Industries L.L.C
A reference record of CFI 088/2025, drawn from the decision's own text. It sets out who the parties were, who decided it, what the decision did and where to read it. It does not summarise the court's reasoning or offer advice on it.
Where cases like this arise in our work: DIFC Courts Litigation
At a glance
| Claim number | CFI 088/2025 |
| Court | DIFC Courts — Court of First Instance |
| Decision | Order With Reasons |
| Before | H.E. Justice Mark Pelling |
| Date | 15 May 2026 |
| Date of issue | 15 May 2026 |
| Operative orders | 5 |
| Numbered paragraphs | 14 |
| Recitals | 4 |
Parties to CFI 088/2025
As the decision names them, with the role each appears in.
| Party | Role |
|---|---|
| (The Danish Customs And Tax Administration) | Claimant |
| (2) Emerald Industries L.L.C | Defendants |
Decisions in CFI 088/2025
The DIFC Courts have published 2 decisions under this claim number. The dates and types below are the court's own record of the sequence.
| Date | Type |
|---|---|
| 15 May 2026 | Order |
| 15 May 2026 | Order |
Authorities cited in CFI 088/2025
The decision refers to the following. They are listed as cited — what each was relied on for is set out in the decision itself.
Rules of the DIFC Courts applied
RDC 35.2, RDC 35.4, RDC 35.5 — see the RDC.
Other decisions of the same division
Records of DIFC Courts decisions heard in the same division around the same time. This decision cites no instrument we hold a record of, so these are listed by division and date rather than by shared authority.
- CFI-009-2018 — CFI 009/2018 Patrick John Obenario vs Gramercy Sports Bar & Club LLC
- CFI-049-2018 — CFI 049/2018 Hunkemoller International B.V. v Hassan Mohamed Jawad &
- CFI-028-2018 — CFI 028/2018 Amin Lakhani v Manish Srivastava
- CFI-023-2017 — CFI 023/2017 Meloud Benfetta vs Damac Park Towers Company Limited
- CFI 045-2017 — CFI 045/2017 Actina FZCO vs Standard Chartered Bank
- CFI-014-2018 — CFI 014/2018 National Contracting Co. Ltd. vs Dodsal Engineering & C
Primary source
Everything on this page comes from the decision itself. The link goes to the court that issued it.
Acting on a court of first instance matter
This page is a record, not advice. If a matter of your own turns on the kind of question CFI 088/2025 dealt with, speak to us about the facts.