Iraqi judges at the Supreme Judicial Council in Baghdad on December 27. AFP
Iraqi judges at the Supreme Judicial Council in Baghdad on December 27. AFP
Iraqi judges at the Supreme Judicial Council in Baghdad on December 27. AFP
Iraqi judges at the Supreme Judicial Council in Baghdad on December 27. AFP

Iraq's top court ratifies election results after rejecting fraud claims


Sinan Mahmoud
  • English
  • Arabic

Iraq’s Federal Supreme Court on Monday dismissed a case filed by several Shiite political parties, including some linked to Iran-backed militias, to annul the results of the general election in October on grounds of fraud.

The ruling came amid tight security in and around Baghdad’s fortified Green Zone, where the court building, government offices and embassies are located. The security measures and protests by supporters of Shiite militias outside the zone have snarled traffic and disrupted daily life.

The verdict read out by the Chief Judge Jassim Mohammed Abood is final and cannot be appealed.

The court also ratified the election result, setting the stage for the formation of a new government.

Iraqis voted on October 10 in an early election demanded by a pro-reform, youth-led protest movement that swept central and southern Iraq two years earlier.

The Sadrist bloc, a political group sponsored by populist Shiite cleric Moqtada Al Sadr, emerged as the clear winner with 73 seats in the 329-seat parliament. The Taqadum party, one of two main Sunni political groups, and led by former parliament speaker Mohammed Al Halbousi, followed with 37 seats. Former prime minister Nouri Al Maliki’s State of Law bloc came third with 33 seats.

Mr Al Sadr’s main rival, the Iran-backed Fatah Alliance, won only 17 seats, compared with 45 in 2018.

The Kurdistan Democratic Party (KDP) won 31 seats, while the Kurdistan Alliance led by the rival Patriotic Union of Kurdistan (PUK) party won only 17 seats.

State of Law, Fatah and other Shiite groups formed the Co-ordination Framework to contest the election results. Their appeal to the Supreme Court alleged many electoral irregularities, including the failure of the electronic voting system to recognise the fingerprint identification of many voters.

Iraq's Independent High Elections Commission conducted a recount in some areas after the Co-ordination Framework challenged the initial results. It said the recount altered the results for only five seats.

Riot police stood by before the final verdict ratifying election results was issued by Iraq's Supreme Court. Reuters
Riot police stood by before the final verdict ratifying election results was issued by Iraq's Supreme Court. Reuters

Mr Al Sadr called for calm in a statement welcoming the Supreme Court's ruling and reiterated his intention to form a "national majority government".

“I call for preserving peace, the country is entrusted to us as that we need to expedite forming the government neither eastern or western,” he said, referring to influence wielded by Iran and the US in Iraq.

Leaders of the Co-ordination Framework accepted the ruling grudgingly.

“Out of our fears about Iraq's stability and security … we are committed to the Federal Court ruling despite our the profound conviction that the electoral process was tainted by fraud and manipulations,” Fatah Alliance leader Hadi Al Amiri said.

Mr Al Amiri said the court had come under “heavy pressure” from inside and outside Iraq, without elaborating.

For his part, Mr Al Maliki sad the verdict “was expected given the country's situation in which the election can't be annulled and then held again".

Shiite cleric Ammar Al Hakim, whose National Power of the State Coalition is part of the Co-ordination Framework, also said he would respect the Supreme Court's verdict.

“We are committed to the Federal Court ruling in regard to the results, despite our serious observations regarding the election process,” he said.

Mr Al Hakim's coalition, formed in alliance with former prime minister Haider Al Abadi, won four seats.

He said he stood by his decision not to take part in the next government.

President Barham Salih now has 15 days to convene a sitting of the new parliament, which then has to agree on a new government within 90 days.

The oldest member of parliament will chair the legislative body as acting speaker until one is elected. After electing a new speaker and two deputies, MPs will vote for a new president and the prime ministerial nominee of the largest parliamentary bloc will be asked to form a government. All cabinet appointments require parliamentary approval.

Under an unofficial agreement, Iraq’s presidency — a largely ceremonial role — is held by a Kurd, while the prime minister's post is reserved for a Shiite and the parliament speaker's position is held by a Sunni.

Other government posts are divided among the country’s political parties based on their religious and ethnic backgrounds.

The system, adopted after the overthrow of Saddam Hussein's dictatorial regime in the 2003 US-led invasion, is thought to have led to widespread corruption and mismanagement.

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

MATCH INFO

World Cup qualifier

Thailand 2 (Dangda 26', Panya 51')

UAE 1 (Mabkhout 45 2')

Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

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SUE%20GRAY'S%20FINDINGS
%3Cp%3E%22Whatever%20the%20initial%20intent%2C%20what%20took%20place%20at%20many%20of%20these%20gatherings%20and%20the%3Cbr%3Eway%20in%20which%20they%20developed%20was%20not%20in%20line%20with%20Covid%20guidance%20at%20the%20time.%3C%2Fp%3E%0A%3Cp%3E%22Many%20of%20these%20events%20should%20not%20have%20been%20allowed%20to%20happen.%20It%20is%20also%20the%20case%20that%20some%20of%20the%3Cbr%3Emore%20junior%20civil%20servants%20believed%20that%20their%20involvement%20in%20some%20of%20these%20events%20was%20permitted%20given%20the%20attendance%20of%20senior%20leaders.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22The%20senior%20leadership%20at%20the%20centre%2C%20both%20political%20and%20official%2C%20must%20bear%20responsibility%20for%20this%20culture.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22I%20found%20that%20some%20staff%20had%20witnessed%20or%20been%20subjected%20to%20behaviours%20at%20work%20which%20they%20had%20felt%20concerned%20about%20but%20at%20times%20felt%20unable%20to%20raise%20properly.%3C%2Fp%3E%0A%3Cp%3E%22I%20was%20made%20aware%20of%20multiple%20examples%20of%20a%20lack%20of%20respect%20and%20poor%20treatment%20of%20security%20and%20cleaning%20staff.%20This%20was%20unacceptable.%22%C2%A0%3C%2Fp%3E%0A
Updated: December 27, 2021, 4:37 PM