Two Lebanese MPs charged in connection with the explosion at Beirut port on Monday filed appeals to have the lead investigator dismissed in the latest attempt by those he has charged to stall the probe.
MPs Ghazi Zaiter and Ali Hassan Khalil, members of Hezbollah ally the Amal Movement, filed appeals only days after Judge Tarek Bitar resumed his investigation that had been delayed for months by political interference. The resumption led to more judicial paralysis as another judge ordered him to stop and accusations were made by rights groups that officials were obstructing justice.
Attorney for the MPs, Samer Hajj, confirmed the latest move and showed The National a copy of the appeals he had filed.
“The first appeal I filed was a form on behalf of both MPs requesting the transfer” of the judge leading the investigation, “and the second was a penal complaint against him by Ali Hassan Khalil”, Mr Hajj said.
Mr Khalil accused Mr Bitar of “abuse of power and breach of job duties”.
"Judge Bitar’s role in the investigation is a violation of his position, provoking sectarian and racial strife,” the complaint stated.
The MP also accused Mr Bitar of “usurping administrative authority" and committing "the crime of impersonating Lebanon's top prosecutor".
Mr Bitar last week cited legal residence and unexpectedly resumed his investigation after 13 months and charged multiple high-profile officials in connection with the blast ― including Prosecutor General Ghassan Oueidat, head of General Security Gen Abbas Ibrahim and State Security chief Gen Tony Saliba.
The backlash to those charges was immediate, leading to challenges from within the judiciary itself and a legal tug-of-war.
Mr Oueidat maintains that the investigation is still suspended and says Mr Bitar is "rebelling against the judiciary".
Mr Bitar, however, cited studies that challenge the suspension’s legality.
Mr Khalil and Mr Zaiter were charged in December 2020 by the previous judge leading the investigation into the port blast, Fadi Sawan. Both deny wrongdoing and have refused to attend interrogation hearings.
In 2021 the pair launched a legal complaint against Mr Sawan, leading to his removal. Mr Sawan was replaced by Mr Bitar, who is now charged by the same two MPs who had sought to remove his predecessor.
Amnesty International last week accused Lebanese authorities of repeatedly obstructing the investigation into the explosion that killed more than 200 people on August 4, 2020, and destroyed much of downtown Beirut, "by shielding politicians and officials implicated in the explosion from questioning, prosecution and arrest".
Rights groups, including Amnesty, have documented "a range of procedural and systemic flaws in the domestic investigation, including flagrant political interference, immunity for high-level political officials, lack of respect for the fair trial standards, and due process violations", the statement said.
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
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