Mansour Labaki had been found guilty in France on two counts of rape and one count of sexual assault against three girls. Getty Images
Mansour Labaki had been found guilty in France on two counts of rape and one count of sexual assault against three girls. Getty Images
Mansour Labaki had been found guilty in France on two counts of rape and one count of sexual assault against three girls. Getty Images
Mansour Labaki had been found guilty in France on two counts of rape and one count of sexual assault against three girls. Getty Images

Vatican defrocks Lebanese priest convicted in France of sexually assaulting girls


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The Vatican has defrocked a prominent Lebanese priest who last year was sentenced by a French court to 15 years in jail in absentia for sexually assaulting three girls.

Mansour Labaki, who is believed to be in Lebanon, was stripped of his status as a priest in a decree signed by Pope Francis, a statement by the Assembly of Catholic Patriarchs and Bishops in Lebanon said.

Another priest, Georges Badr, was also defrocked, although it was initially unclear why.

“We pray for the victims of sexual abuse and for our brothers Georges and Mansour, that this decision may be their salvation,” the APECL statement said.

Labaki had been found guilty in France on two counts of rape and one count of sexual assault against three girls.

But it’s unclear if he will ever face justice, despite Interpol issuing an international arrest warrant in 2016.

He was once known as a priest who was also an author and had run an orphanage in Normandy, France.

French authorities first began investigating Labaki in 2012 amid allegations he had abused children at the orphanage in the 1990s.

The Vatican also began a probe at a similar time, sentencing him to a life of prayer and solitude in a monastery, and banning him from practising as a priest — without formally defrocking him.

At his trial, French prosecutors condemned Labaki's lack of co-operation and alleged intimidation campaigns against witnesses.

Labaki, who rejects the rulings against him, has been accused by lawyers of abusing dozens of people.

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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Updated: September 27, 2022, 5:36 PM