Commercial litigation in the United Arab Emirates (UAE) is governed by Federal Decree-Law No. 42/2022 On the Promulgation of the Civil Procedure Law and Federal Decree-Law No. 50/2022 On the Promulgation of the Commercial Transactions Law, which applies to disputes involving contracts, commercial transactions, and other commercial matters. Proceedings typically commence in the Court of First Instance, with decisions subject to appeal before the Court of Appeal and, subsequently, the Court of Cassation or the Supreme Court in Abu Dhabi and federal cases.

The litigation process begins with the claimant filing a statement of claim before the competent court. The respondent then submits a statement of defence. Courts may, at their discretion, order mediation or appoint expert reports before judgment.

The UAE follows a civil law system, wherein courts base their decisions on codified statutes rather than judicial precedents. Procedural deadlines for filing claims vary depending on the nature of the dispute.