Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP
Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP
Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP
Tunisia's President Kais Saied, right, receives Ennahda leader and parliament speaker Rached Ghannouchi at the presidential palace in November 2019. Tunisian Presidency / AFP

What is Article 80 of Tunisia’s constitution?


Ahmed Maher
  • English
  • Arabic

Tunisia’s President Kais Saied on Sunday sacked the prime minister, suspended Parliament and lifted the immunity of its members, citing a constitutional provision for times of “imminent danger” to the country.

In a speech broadcast after an emergency meeting of military and security officers at Carthage Palace, Mr Saied said he was taking over the executive authority and would name a new head of Cabinet to replace Hichem Mechichi.

The president said his actions were based on Article 80 of the country’s 2014 constitution.

“We took these decisions so that social peace returns to Tunisia and that we save the country,” he said.

His opponents, including key political movements and parties, accuse Mr Saied of staging a coup against democracy.

Mr Mechichi has the backing of the largest party in parliament, Ennahda, which is entitled in this capacity by the constitution to nominate the PM.

  • People celebrate on the streets after Tunisian President Kais Saied announced the dissolution of parliament and Prime Minister Hichem Mechichi's government in Tunis on July 25, 2021.
    People celebrate on the streets after Tunisian President Kais Saied announced the dissolution of parliament and Prime Minister Hichem Mechichi's government in Tunis on July 25, 2021.
  • The president announced the suspension of Tunisia's parliament following a day of protests against the ruling party.
    The president announced the suspension of Tunisia's parliament following a day of protests against the ruling party.
  • Thousands of Tunisians waved flags and honked horns in cities and towns across the country.
    Thousands of Tunisians waved flags and honked horns in cities and towns across the country.
  • Crowds sang the national anthem.
    Crowds sang the national anthem.
  • Tunisia has been in a political crisis for months, as the country tackles an economic crunch and the pandemic.
    Tunisia has been in a political crisis for months, as the country tackles an economic crunch and the pandemic.
  • The street celebrations were held under the watch of military personnel, reports said.
    The street celebrations were held under the watch of military personnel, reports said.
  • A woman raises the Tunisian flag.
    A woman raises the Tunisian flag.
  • President Kais Saied, flanked by military officials, announces the dissolution of parliament and Prime Minister Mechichi's government.
    President Kais Saied, flanked by military officials, announces the dissolution of parliament and Prime Minister Mechichi's government.
  • Mr Saied said he would assume executive authority with the assistance of a new prime minister.
    Mr Saied said he would assume executive authority with the assistance of a new prime minister.

What does Article 80 say?

According to Article 80 of the Tunisia’s constitution, relating to emergency measures, “The President of the Republic, in a state of imminent danger threatening the integrity of the country and the country’s security and independence, is entitled to take the measures necessitated by this exceptional situation, after consulting the Prime Minister and the Speaker of the Cabinet”.

The article does not authorise the president to dissolve the Parliament, and stipulates that the measures imposed are aimed at restoring stability and ensuring that state institutions function properly.

It also provides for the emergency measures to be challenged, stating that “thirty days after implementation of these measures, the Constitutional Court, at the request of the Speaker of the Parliament or 30 of its members, is entrusted with a decision on the continuation of the exceptional situation or not”.

The court must “declare its decision publicly within a maximum period of 15 days, and the implementation of these measures shall be terminated when the reasons for them cease to exist”.

But although the 2014 constitution provides for a Constitutional Court to resolve such situations, none has been established.

Often hailed as the sole success of the 2011 Arab unrest that toppled several regimes in the region, the Tunisian uprising has not led to stability economically or politically.

Mr Saied’s decision on Sunday followed violent protests over the government’s handling of the recent surge in Covid cases and continuing economic hardship.


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Director: Eli Roth

Rating: 0/5

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

UAE currency: the story behind the money in your pockets
Second ODI

England 322-7 (50 ovs)
India 236 (50 ovs)

England win by 86 runs

Next match: Tuesday, July 17, Headingley 

MATCH INFO

Uefa Champions League semi-final, second leg result:

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Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
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Jaguar F-Pace SVR

Engine: 5-litre supercharged V8​​​​​​​

Transmission: 8-speed automatic

Power: 542bhp​​​​​​​

Torque: 680Nm​​​​​​​

Price: Dh465,071

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

MATCH INFO

Day 1 at Mount Maunganui

England 241-4

Denly 74, Stokes 67 not out, De Grandhomme 2-28

New Zealand 

Yet to bat

Jeff Buckley: From Hallelujah To The Last Goodbye
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The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204-cylinder%202.0L%20TSI%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20Dual%20clutch%207-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20320HP%20%2F%20235kW%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20400Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20%2449%2C709%20%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

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Results

2.30pm Maiden (PA) Dh40,000 1,200m

Winner Lamia, Tadhg O’Shea, Ernst Oertel.

3pm Handicap (PA) Dh40,000 1,000m

Winner Jap Al Afreet, Elione Chaves, Irfan Ellahi.

3.30pm Handicap (PA) Dh40,000 1,700m

Winner MH Tawag, Bernardo Pinheiro, Elise Jeanne.

4pm Handicap (TB) Dh40,000 2,000m

Winner Skygazer, Sandro Paiva, Ali Rashid Al Raihe.

4.30pm The Ruler of Sharjah Cup Prestige (PA) Dh250,000 1,700m

Winner AF Kal Noor, Tadhg O’Shea, Ernst Oertel.

5pm Sharjah Marathon (PA) Dh70,000 2,700m

Winner RB Grynade, Bernardo Pinheiro, Eric Lemartinel.

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

'Gold'

Director:Anthony Hayes

Stars:Zaf Efron, Anthony Hayes

Rating:3/5

Company%20profile
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The specs

Engine: 3.0-litre six-cylinder MHEV

Power: 360bhp

Torque: 500Nm

Transmission: eight-speed automatic

Price: from Dh282,870

On sale: now

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

BUNDESLIGA FIXTURES

Saturday (UAE kick-off times)

Cologne v Union Berlin (5.30pm)

Fortuna Dusseldorf v Borussia Dortmund (5.30pm)

Hertha Berlin v Eintracht Frankfurt (5.30pm)

Paderborn v Werder Bremen (5.30pm)

Wolfsburg v Freiburg (5.30pm)

Bayern Munich v Borussia Monchengladbach (8.30pm)

Sunday

Mainz v Augsburg (5.30pm)

Schalke v Bayer Leverkusen (8pm)

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Updated: July 27, 2021, 8:16 AM