One of Holland's biggest murder trials started on Monday, with Ridouan Taghi facing multiple charges of murder and of running a hit squad.
Sixteen other suspects are also on trial.
Tight security was in place at the Amsterdam courthouse known as "The Bunker", with two helicopters and a fleet of armoured vehicles surrounding the building.
He is accused of ordering six murders between 2015 and 2017 as part of a Moroccan drugs war, and of being the mastermind behind the hit squad known as the "Angels of Death".
Mr Taghi, 43, is also accused of attempting to blow up a car belonging to Dutch criminal Martin Kok in 2016, using a bomb that had the power of 40 hand grenades.
The Moroccan-Dutch national was hiding out in Dubai with his wife and six children until he returned to the Netherlands for the trial.
The 17 people on trial are charged with planning a total of 13 gangland murders, of which six were carried out.
Through his lawyer, Mr Taghi said he had nothing to say.
The prosecution claims the accused were all "an indispensable link in an organisation that aimed to commit murders".
Said Razzouki, who is accused of being Mr Taghi’s second in command, was arrested in Colombia in February last year and is awaiting extradition. He is being tried in absentia.
Outside court, a protest was held by campaigners, many wearing T-shirts with the slogan "Free T", claiming the trial is unfair and demanding the release of Mr Taghi.
The case generated intense security after lawyer Derk Wiersum, who was representing the prosecution's key witness – known as Nabil B, was murdered.
Nabil B's brother was also murdered.
On Monday, the court heard Nabil B had been arrested for possessing a weapon in 2017.
After discussions with investigators he agreed to give evidence linking Mr Taghi and others to a number of murders in return for receiving a lower prison term of 12 years.
The witness told the court his decision was due to the "[drugs] war getting terribly close" and revealed an attempt had been made to kidnap Mr Taghi's alleged right-hand man, Mr Razzouki.
"I found out that Ridouan wanted to kill me,” Nabil said.
He told the court the statements he has made are “the absolute” truth.
The trial, which was brought after more than 100 detectives were involved in a three-year international investigation, is expected to last at least a year.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
