Live updates: Follow the latest news on Israel-Gaza
Israel defended its Gaza offensive in a courtroom in The Hague on Friday, rejecting accusations that it is committing genocide against Palestinians.
In three hours of evidence at the at the International Court of Justice, lawyers blamed the tactics of Hamas fighters for the mounting humanitarian crisis in Gaza and said Israel was doing its best to limit civilian harm.
They argued a court order sought by South Africa to stop the bombardment of the enclave would strip Israel of the right to defend itself after it was attacked by Hamas on October 7.
Drawing on its foundation in the wake of the Holocaust, Israel accused South Africa of distorting the conflict in “a concerted and cynical effort to pervert the meaning of the term genocide itself”.
Judges at the ICJ – the UN's highest court – are expected to decide within weeks whether to grant the emergency ruling sought by South Africa to protect Palestinians from harm.
Israel's legal team gave evidence at the ICJ in reply to allegations set out by South Africa a day earlier.
Speaking for Israel, legal adviser Tal Becker said civilian suffering in Gaza was “tragic and heartbreaking” but South Africa's genocide claim gave a “profoundly distorted factual and legal picture”.
The court heard Hamas fighters were to blame for Gaza's humanitarian plight by booby-trapping buildings, commandeering aid convoys and making civilian sites “legitimate targets” by using them for military purposes.
In South Africa's account it is “almost as if there is no intensive armed conflict taking place”, but “only an Israeli assault on Gaza”, Mr Becker said.
With families of hostages watching on, Israel told the court:
- Israel is “mitigating civilian harm” by giving warning of fighting, allowing aid to enter Gaza and “restricting its targeting practices” to military objectives
- Damage to health care is a direct result of Hamas “turning hospitals into terrorist compounds”, while civilians are put at risk by misfired militant rockets
- Halting the Gaza offensive would “thwart Israel’s inherent right to defend itself”, advantage Hamas and make genocide law an “aggressor’s charter”
- Hamas is the party with a “genocidal agenda”, while provocative Israeli comments cited to the court were “clearly rhetorical” and did not amount to policy
- The meaning of genocide would be “diluted and lost” if it becomes the “common currency” of describing armed conflict
- The Hague has no jurisdiction because there is no formal dispute between South Africa and Israel beyond a “flurry of notes”.
Speaking on the court steps, South Africa's Justice Minister Ronald Lamola said Israel's case was not backed by facts on the ground and said lawyers had "failed to disprove South Africa's compelling case".
He denied that South Africa had downplayed the events of October 7 but said the nature of Israel's response was not justified "no matter how great the threat might be".
Palestinian Assistant Foreign Minister Ammar Hijazi said Israel had repeated "already-debunked lies" and "not been able to provide any solid arguments".
Jordan said it sided with South Africa and would potentially address the court at a later stage. Germany meanwhile said it backed Israel in rejecting the allegation of genocide.
What is Israel's case?
Mr Becker said South Africa's bid to halt the fighting was asking the court to “render Israel defenceless” against Hamas, which he said was the side with an “actual genocidal agenda”.
“Israel is in a war of defence against Hamas, not against the Palestinian people,” he said.
Referring to laws on genocide drawn up after the Holocaust, he told the court Israel was “singularly aware of why the Genocide Convention, which has been invoked in these proceedings, was adopted”.
Christopher Staker, a British barrister, said an order to Israel to cease fire would give an unfair advantage to Hamas and prevent the attempted rescue of hostages.
“A ceasefire command to Israel “would not put an end to the conflict, but only to military operations by one party to the conflict”, Mr Staker said.
Setting out Israel’s version of “the facts on the ground”, government lawyer Galit Raguan said Hamas’s urban warfare tactics were to blame for the severe humanitarian situation in Gaza.
She told the court that many civilian deaths were “directly caused by Hamas” because of booby-trapped homes and misfired rockets that land within Gaza. Judges were shown an image of weaponry apparently being stored in a child’s bedroom as Ms Raguan told the court that Hamas “uses ostensibly civilian structures for military purposes”, including mosques, hospitals and shelters.
Civilian deaths caused by Israeli forces may be the “unintended but lawful result of attacks on lawful military objectives”, she said.
Israel's attempts to mitigate civilian harm mean intent to commit genocide is “not even a plausible inference”, Ms Raguan argued – a key test for the court in its initial judgment.
A second British barrister, Malcolm Shaw, defended Israel's actions by saying its use of leaflets and phone calls to warn Palestinians of impending strikes show “the precise opposite of any genocidal intent”.
He said any violations by Israeli troops would be dealt with by the country's “robust and independent legal system”.
“Armed conflict, even when fully justified and conducted lawfully, is brutal and costs lives,” he said, but "there is no genocidal intent here. There is no genocide here."
Israel is also challenging South Africa's right to bring the claim, after describing its accusers in The Hague as “Hamas's representatives in the court”.
Closing Israel’s defence, deputy attorney general Gilad Noam asked judges to strike out the case altogether.
Court president Joan Donoghue said a decision on whether to order a halt to Israel's offensive would be given “as soon as possible”. It has typically taken weeks in previous cases.
The 17 judges hearing the case have no power to enforce any such ruling but it could pile international pressure on Israel to change course.
What is South Africa's case?
South Africa on Thursday told the court Israel's bombardment of Gaza was creating conditions that “cannot sustain life”, forcing Palestinians to flee the territory.
It said Israel's actions had laid waste to Gaza “beyond any acceptable legal, let alone humane, justification” and crossed the line of legitimate self-defence.
Motivated in part by its own 20th-century history, South Africa accused Israel of a “75-year apartheid” against Palestinians and a 16-year siege of Gaza.
It said there was an “urgent need” for the court to step in because deaths and injuries are occurring every day and Israel's actions make effective humanitarian aid impossible
The Israeli government dismissed the claims as “false and baseless” and said its military campaign to “eliminate Hamas” would continue.
Israel's attack on Gaza continued overnight, with at least five people reported injured in a bombing west of Deir Al Balah.
The war's wider impact meanwhile intensified as the US and UK launched air strikes targeting Yemen's Houthi rebels, who have attacked Red Sea shipping.
A decision from the ICJ on the emergency ruling by South Africa is expected within weeks, while the underlying genocide issue could take years to resolve.
Israel's legal team includes the British barristers Mr Shaw, a veteran of cases at The Hague, and Mr Staker, a lawyer on the criminal tribunal for the former Yugoslavia.
Genocide is defined, under the convention drawn up after the Holocaust, as acts “committed with intent to destroy, in whole or in part, a national, ethnical, racial or religious group”.
Proving intent is a difficult part of the case, with South Africa drawing on provocative statements by senior Israeli ministers and military commanders.
The Israeli delegation also includes deputy attorney general Gilad Noam, Foreign Ministry legal adviser Mr Becker and ambassador in the Netherlands Modi Ephraim.
The biog
Age: 23
Occupation: Founder of the Studio, formerly an analyst at Cleveland Clinic Abu Dhabi
Education: Bachelor of science in industrial engineering
Favourite hobby: playing the piano
Favourite quote: "There is a key to every door and a dawn to every dark night"
Family: Married and with a daughter
The biog
Family: wife, four children, 11 grandchildren, 16 great-grandchildren
Reads: Newspapers, historical, religious books and biographies
Education: High school in Thatta, a city now in Pakistan
Regrets: Not completing college in Karachi when universities were shut down following protests by freedom fighters for the British to quit India
Happiness: Work on creative ideas, you will also need ideals to make people happy
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
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Estijaba – 8001717 – number to call to request coronavirus testing
Ministry of Health and Prevention – 80011111
Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre
Emirates airline – 600555555
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Ambulance – 998
Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries
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Martin Amis,
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More coverage from the Future Forum
Infobox
Western Region Asia Cup Qualifier, Al Amerat, Oman
The two finalists advance to the next stage of qualifying, in Malaysia in August
Results
UAE beat Iran by 10 wickets
Kuwait beat Saudi Arabia by eight wickets
Oman beat Bahrain by nine wickets
Qatar beat Maldives by 106 runs
Monday fixtures
UAE v Kuwait, Iran v Saudi Arabia, Oman v Qatar, Maldives v Bahrain
Killing of Qassem Suleimani
Multitasking pays off for money goals
Tackling money goals one at a time cost financial literacy expert Barbara O'Neill at least $1 million.
That's how much Ms O'Neill, a distinguished professor at Rutgers University in the US, figures she lost by starting saving for retirement only after she had created an emergency fund, bought a car with cash and purchased a home.
"I tell students that eventually, 30 years later, I hit the million-dollar mark, but I could've had $2 million," Ms O'Neill says.
Too often, financial experts say, people want to attack their money goals one at a time: "As soon as I pay off my credit card debt, then I'll start saving for a home," or, "As soon as I pay off my student loan debt, then I'll start saving for retirement"."
People do not realise how costly the words "as soon as" can be. Paying off debt is a worthy goal, but it should not come at the expense of other goals, particularly saving for retirement. The sooner money is contributed, the longer it can benefit from compounded returns. Compounded returns are when your investment gains earn their own gains, which can dramatically increase your balances over time.
"By putting off saving for the future, you are really inhibiting yourself from benefiting from that wonderful magic," says Kimberly Zimmerman Rand , an accredited financial counsellor and principal at Dragonfly Financial Solutions in Boston. "If you can start saving today ... you are going to have a lot more five years from now than if you decide to pay off debt for three years and start saving in year four."
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UAE Team Emirates
Valerio Conti (ITA)
Alessandro Covi (ITA)
Joe Dombrowski (USA)
Davide Formolo (ITA)
Fernando Gaviria (COL)
Sebastian Molano (COL)
Maximiliano Richeze (ARG)
Diego Ulissi (ITAS)
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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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