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The EU's foreign ministers have agreed to call a bilateral council meeting with Israel to discuss the country's compliance with its human rights obligations under the EU-Israel Association Agreement.
The request comes amid fears that Israel is violating an International Court of Justice ruling ordering it to stop its military offensive against Rafah and just days after more than 40 Palestinians died in an airstrike.
It was first lodged by Spain and Ireland in February but had not received sufficient backing until Monday's meeting of the bloc's 27 foreign affairs ministers.
The fact that ministers agreed on holding such a meeting represents a first step towards the EU possibly adopting retaliatory measures against Israeli Prime Minister Benjamin Netanyahu's government for the conduct of its war in Gaza.
It would represent an opportunity for the bloc to question Israeli officials about their country's compliance with the ICJ ruling that was issued on Friday and possible breaches of human rights and international law.
A review of the agreement may lead to its suspension, but this would require unanimous backing from all EU member states.
Such a move remains unlikely since a number of countries such as Germany, Hungary and the Czech Republic have been hesitant to adopt language that may appear critical of Israel.
"Member states have a consensus for calling for the association council, so the necessary procedures will be made to extend invitations and have preparatory discussions," foreign affairs and security spokesperson Peter Stano told reporters on Tuesday.
There is "hope the Israeli side will accept the invitation sooner rather than later because issues the member states want to discuss with Israel are quite urgent," said Mr Stano.
A suspension of the agreement would represent a significant blow to Israel because the EU is its first trading partner. Israeli goods have preferential access to the EU under the EU-Israel Association Agreement, signed in 2000.
Under Article 2 of the agreement passed in 2000, it stipulates the deal is “based on respect for human rights and democratic principles”.
The last association council meeting was held in 2022 for the first time in ten years under the previous Israeli government led by Yair Lapid. The delays in between meetings were caused by disagreements among EU countries, with some, viewed as more pro-Palestinian, saying that they should only take place in parallel with meetings with Palestinian officials.
Josep Borrell, the EU foreign affairs high representative, told reporters after Monday's meeting that the "necessary unanimity" had been found to call for a council meeting with Israel. He said the aim would be "to discuss the respect to human rights under the obligations that Israel has assumed under the association council and how they plan to implement the ruling of the [ICJ] court."
Civilians ordered to flee eastern Rafah as Israel begins invasion – in pictures
Belgian Foreign Minister Hadja Lahbib said the move to convene an Association Council sends a “strong signal.”
“We must ensure that our rules and values are respected by all, and above all by our partners like Israel. Our credibility depends on it,” Ms Lahbib said.
Slovenia's Tanja Fajon, whose government is looking at recognising the state of Palestine, and other foreign ministers called for the bloc to go further by imposing sanctions on Israel for its continued violations of international law in the Gaza Strip.
“I strongly condemn Israel's attack last night on the displaced Palestinians, in which many children were also burned to death,” Ms Fajon said in a post on X.
“In Brussels today, I will stand up for respect for international humanitarian law and decision [of the] ICJ.
“In case of continuing violations, [the] EU must react uniformly and decisively, including sanctions.”
In light of rising tension with Israel after Ireland, Norway and Spain decided to recognise the state of Palestine, Mr Borrell declined to comment on whether he believed the Israelis would agree to attend the Association Council.
On Sunday, Spain's Foreign Affairs Minister Jose Manuel Albares condemned as “scandalous and execrable” a video posted by Israeli Foreign Minister Israel Katz suggesting Hamas would be grateful to Spain, in a growing dispute between the two countries over the Gaza war.
A short video posted by Mr Katz on X on Sunday says “Hamas: Gracias Espana” (“Hamas: Thanks Spain”).
The video shows the Spanish flag and then a couple dancing to flamenco music.
Film of Hamas fighters is interspersed, including people fleeing during the October 7 attacks on southern Israel that led to Israel's military campaign in Gaza.
“We are not going to fall into provocations. The video is scandalous and execrable,” Mr Albares told a news conference in Brussels.
“Its scandalous because all the world knows, including my colleague in Israel, that Spain condemned the actions of Hamas from the first moment.
“And execrable for the use of one of those symbols of Spanish culture.”
The EU, like the US and Israel, considers Hamas to be a terrorist organisation.
The top EU diplomat said there is no appetite for imposing sanctions on Israel for its actions in Gaza at the moment, but that this could change if Netanyahu's government “continues to ignore” the ICJ's ruling.
Mr Borrell said on Sunday that if Israel disregards the ICJ ruling and continues its attack on Rafah: “It would be against the rules-based world order we support and promote everywhere.”
We “emphasise the crucial importance of fully respecting this decision of the ICJ”, Mr Borrell said.
“If one of the parties is not satisfied by the decision of the court it can of course address a specific request for interpretation, but not disregard it.”
He said the ICJ decisions do not intend to target the “brave people of Israel”, saying they also deserve to live in peace and security, side by side with the Palestinian people.
Thanksgiving meals to try
World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.
Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as well as festive food platters, canapes and both apple and pumpkin pies.
Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.
The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.
Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
Racecard
2pm Handicap Dh 90,000 1,800m
2.30pm Handicap Dh120,000 1,950m
3pm Handicap Dh105,000 1,600m
3.30pm Jebel Ali Classic Conditions Dh300,000 1,400m
4pm Maiden Dh75,000 1,600m
4.30pm Conditions Dh250,000 1,400m
5pm Maiden Dh75,000 1,600m
5.30pm Handicap Dh85,000 1,000m
The National selections:
2pm Arch Gold
2.30pm Conclusion
3pm Al Battar
3.30pm Golden Jaguar
4pm Al Motayar
4.30pm Tapi Sioux
5pm Leadership
5.30pm Dahawi
Race card:
6.30pm: Maiden; Dh165,000; 2,000m
7.05pm: Handicap; Dh165,000; 2,200m
7.40pm: Conditions; Dh240,000; 1,600m
8.15pm: Handicap; Dh190,000; 2,000m
8.50pm: The Garhoud Sprint Listed; Dh265,000; 1,200m
9.25pm: Handicap; Dh170,000; 1,600m
10pm: Handicap; Dh190,000; 1,400m
Naga
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