A declaration of bankruptcy, according to Article 645 of the Federal Law No. 18/1993, can be imposed on any trader who ceases to pay some or all of its commercial debts. While a debtor's cessation of payment is a presumption against him, the trader might not be considered bankrupt if the failure to pay is due to a dispute regarding the debt. In other words, it is important to prove that the debtor ceased to pay a certain commercial debt due to financial distress and credit issues. It is for the Court of First Instance to determine, without review by the Court of Cassation, whether there is an established case of bankruptcy (Dubai Court of Cassation - Civil Appeal No. 343-1997 - 28.03.98).