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UAE court refuses to extradite suspect in Danish tax fraud case |

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Danish authorities had requested the extradition of Sanjay Shah, who was arrested in Dubai in June.

A United Arab Emirates judge on Monday refused to extradite Briton Sanjay Shah, the prime suspect in the Danish dividend tax fraud case, to Denmark, a lawyer representing Shah said.

Danish authorities have requested the extradition of Shah, who was arrested in Dubai in June on suspicion of participating in a sham trading scheme for double taxation – known as a “cum-ex” deal.

He is suspected of running a scheme that involved filing tax refund applications for dividends worth more than DKK 9 billion ($1.23 billion) to the Danish Ministry of Finance on behalf of investors and companies from around the world.

Reuters could not immediately reach a spokesman for Shah for comment. He has previously denied any wrongdoing.

“I understand that today’s decision in the extradition case is not final and that prosecutors in the United Arab Emirates have an opportunity to appeal that decision,” Danish Justice Minister Matthias Tesfaye told Reuters.

“I hope that the UAE prosecutor’s office will take advantage of this opportunity,” Tesfaye said, adding that Danish authorities will negotiate with UAE prosecutors.

It is unclear why the extradition was refused, but Danish broadcaster TV 2, citing court documents, said Danish authorities did not submit all the necessary documents.

“We are now investigating the reasons behind the refusal and whether a mistake was made, which must be corrected if necessary,” Tesfaye said.

Shah’s lawyer, Ali al-Zarooni, told Reuters that the public prosecution could appeal the decision within 30 days.

UAE authorities had no immediate comment.

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