Former Lebanese prime minister Rafik Hariri, his fractured shoulder in a sling, smiles during an interview at his office in Beirut, in September 2004. He was assassinated in 2005. AFP
Former Lebanese prime minister Rafik Hariri, his fractured shoulder in a sling, smiles during an interview at his office in Beirut, in September 2004. He was assassinated in 2005. AFP
Former Lebanese prime minister Rafik Hariri, his fractured shoulder in a sling, smiles during an interview at his office in Beirut, in September 2004. He was assassinated in 2005. AFP
Former Lebanese prime minister Rafik Hariri, his fractured shoulder in a sling, smiles during an interview at his office in Beirut, in September 2004. He was assassinated in 2005. AFP

Two Hezbollah members sentenced to life in prison over Rafik Hariri's murder


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Two Hezbollah members were sentenced to five life sentences each in their absence for the 2005 assassination of former Lebanese prime minister Rafik Hariri.

The UN-backed Special Tribunal for Lebanon carried out the sentencing on Thursday in what could be the cash-strapped body's final act.

The court, based in the Netherlands, found Habib Merhi and Hussein Oneissi guilty on appeal in March over the bombing that killed Hariri and 21 others and injured 226.

But they are unlikely to ever spend time behind bars because Iran-backed Hezbollah, the Lebanese Shiite militant group and political movement, has refused to hand over the pair or a third man, Salim Ayyash, who was sentenced to life in prison in 2020.

Presiding judge Ivana Hrdlickova said both Merhi and Oneissi were aware that Hariri would be killed in the attack, adding that the sentences reflected the "evil nature of terrorism".

"The appeals chamber therefore unanimously decides to sentence Mr Merhi and Mr Oneissi to life imprisonment, the heaviest sentence under the statute and the rules for each of the five counts on which they were convicted," she said.

If they are ever captured and imprisoned, the sentences would be served concurrently.

The men were found guilty of conspiracy to commit a terrorist act, and of being accomplices to commit a terrorist act, accomplices in the intentional homicide of Hariri and of the 21 other people, and accomplices in the attempted homicide of the 226 injured.

Rafik Hariri's son, the three-time Prime Minister Saad Hariri, said "the penalty is the harshest one stipulated by the statute and rules, but it is the clearest in terms of condemning Hezbollah as a side responsible for orchestrating and executing the crime".

Speaking after the sentence was handed out, Mr Hariri said Hezbollah could not "escape the responsibility of handing over the convicts and implementing the punishment against them. History will not be merciful".

The tribunal, which is estimated to have cost between $600 million and $1 billion since it opened in 2009, has warned that it will close soon due to a shortage of funds.

Billionaire Hariri, who was from the Sunni community and had stepped down as Lebanon's prime minister in October 2004, was killed in a February 14, 2005, suicide blast aimed at his armoured convoy on the Beirut seafront.

  • Rafik Hariri, left, and his bodyguard Yahya Arab, leave the Parliament in Beirut, Lebanon in 2005. Minutes later, Hariri and several of his bodyguards were killed in a massive bomb explosion. AP
    Rafik Hariri, left, and his bodyguard Yahya Arab, leave the Parliament in Beirut, Lebanon in 2005. Minutes later, Hariri and several of his bodyguards were killed in a massive bomb explosion. AP
  • The site of devastation where former Lebanon prime minister Hariri was assassinated in the blast in Beirut on February 14, 2005. AFP
    The site of devastation where former Lebanon prime minister Hariri was assassinated in the blast in Beirut on February 14, 2005. AFP
  • Supporters of former Lebanese prime minister Hariri after Hariri's death outside his house in Beirut. AFP
    Supporters of former Lebanese prime minister Hariri after Hariri's death outside his house in Beirut. AFP
  • The national flag-draped coffin of Hariri is carried to his final resting place in central Beirut two days after the killing. AFP
    The national flag-draped coffin of Hariri is carried to his final resting place in central Beirut two days after the killing. AFP
  • Saad Hariri and other family members leave their family home to join the funeral procession. AFP
    Saad Hariri and other family members leave their family home to join the funeral procession. AFP
  • A combination of handout pictures obtained on July 29, 2011 from the website of the Special Tribunal for Lebanon shows four Hezbollah suspects indicted in the assassination case of Hariri, (from top left to right) Mustafa Amine Badreddine, Assad Hassan Sabra, Hussein Hassan Oneissi and Salim Jamil Ayyash. AFP
    A combination of handout pictures obtained on July 29, 2011 from the website of the Special Tribunal for Lebanon shows four Hezbollah suspects indicted in the assassination case of Hariri, (from top left to right) Mustafa Amine Badreddine, Assad Hassan Sabra, Hussein Hassan Oneissi and Salim Jamil Ayyash. AFP
  • An avenue in central Beirut destroyed by 18 months of civil war is pictured, November 15, 1976. AFP
    An avenue in central Beirut destroyed by 18 months of civil war is pictured, November 15, 1976. AFP
  • Hariri on October 22, 1992 in Beirut, after being nominated as prime minister by then president Elias Hrawi. AFP
    Hariri on October 22, 1992 in Beirut, after being nominated as prime minister by then president Elias Hrawi. AFP
  • Hariri and his wife Nazic on September 1, 1996 in their villa in Beirut. AFP
    Hariri and his wife Nazic on September 1, 1996 in their villa in Beirut. AFP
  • Then French president Jacques Chirac greets Hariri at the Elysee Palace in Paris, September 28, 1996. AFP
    Then French president Jacques Chirac greets Hariri at the Elysee Palace in Paris, September 28, 1996. AFP
  • Sheikh Zayed, the Founding Father, meets Hariri in Dubai on March 17, 1999. Hariri was in Dubai for a three-day official visit. AFP
    Sheikh Zayed, the Founding Father, meets Hariri in Dubai on March 17, 1999. Hariri was in Dubai for a three-day official visit. AFP
  • Sheikh Mohammed bin Rashed, then Crown Prince of Dubai, drives Hariri in Dubai on March 6, 2000. AFP
    Sheikh Mohammed bin Rashed, then Crown Prince of Dubai, drives Hariri in Dubai on March 6, 2000. AFP
  • Hariri meets Syrian President Bashar al Assad on the sidelines of the Arab summit in Beirut, March 27, 2002. AFP
    Hariri meets Syrian President Bashar al Assad on the sidelines of the Arab summit in Beirut, March 27, 2002. AFP
  • Lebanese policemen gather at the site where outgoing economy and trade minister Marwan Hamadeh's car was targeted by a bomb in Beirut on October 1, 2004. AFP
    Lebanese policemen gather at the site where outgoing economy and trade minister Marwan Hamadeh's car was targeted by a bomb in Beirut on October 1, 2004. AFP
  • The Hariri monument in Beirut. Reuters
    The Hariri monument in Beirut. Reuters

The attack sparked protests that drove Syrian troops out of Lebanon after a 29-year deployment.

The court was born out of a UN Security Council resolution and eventually tried four suspects — Ayyash, Merhi, Oneissi and Assad Sabra — in absentia.

The case relied almost exclusively on circumstantial evidence in the form of mobile phone records that prosecutors said showed a Hezbollah cell plotting the attack.

The tribunal originally convicted Ayyash and cleared the other three men.

It said there was no direct evidence of Damascus or its ally Hezbollah's involvement, but that the attack probably involved state actors and that the state with most to gain was Syria.

But in March it found Merhi and Oneissi guilty after an appeal by prosecutors, saying the original trial judges had "erred" by saying there was a lack of evidence. They upheld the acquittal of Sabra.

All three convicted men remain at large as Hezbollah leader Hassan Nasrallah has refused to hand over any of the suspects or to recognise the court.

Lebanese army vehicles drive past a sign showing the portrait of late prime minister Rafik Hariri in the southern city of Sidon, in May. AFP
Lebanese army vehicles drive past a sign showing the portrait of late prime minister Rafik Hariri in the southern city of Sidon, in May. AFP

Dogged by political disputes in Lebanon and controversy over its huge cost and slowness, the court said last July that it would have to close after dealing with all outstanding appeals because it was running out of money.

The closure means a further trial against Ayyash in a separate case involving three attacks aimed at Lebanese politicians in 2004 and 2005 is now unlikely to take place.

The tribunal draws 51 per cent of its budget from donor countries and the rest from Lebanon, which is grappling with its deepest economic crisis since the 1975-1990 civil war.

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. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
Suggested picnic spots

Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
 
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes 

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

COMPANY%20PROFILE
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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
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Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari

Updated: June 16, 2022, 3:34 PM