Abu Dhabi court expands manager liability for refusing to disclose financial documents in debt enforcement

The Abu Dhabi Court of Cassation's General Assembly has issued a landmark ruling that significantly expands the liability of company managers during judicial enforcement proceedings. The ruling clarifies that a manager's refusal to provide financial documents requested by an enforcement court—even without proof of fraud or deceit—may justify restrictive measures such as imprisonment or travel bans if the conduct obstructs or delays enforcement. Previously, judicial interpretation was inconsistent: some courts held that restrictive measures required clear evidence of fraud or misconduct, while others permitted such measures based on obstruction alone. The Cassation Court has now endorsed the latter approach, establishing that managerial non-compliance with enforcement orders constitutes abnormal conduct justifying intervention by enforcement courts. The ruling applies even when the underlying judgment was not issued against the manager personally. The decision is intended to strengthen creditor protection, reduce delays in judgment execution, curb diversion of corporate funds, and reinforce the principle that judicial rulings must be implemented promptly and transparently.