TaxUAE Criminal Procedure Law
Book 2: Crime Detection, Evidence Gathering ad Verification · Part 2: Investigation by Public Prosecution · Chapter 1: Conducting The Investigation: Section I: General Provisions: Article (65) Conducting Investigation into Felonies and Misdemeanors · Section 2: Inspection, Search and Seizure of Crime-Related Chattels: Article (70) Movement of Prosecutor to Inspect
The Prosecutor may neither seize the papers and documents that are delivered to an attorney by the Accused for the sake of performing the task assigned to him, nor review the correspondence exchanged between them in respect of the underlying case.
Interpretation and application must be checked against the official text and current version.