Pro-Palestinian demonstrators in front of the Peace Palace in The Hague on Monday. EPA
Pro-Palestinian demonstrators in front of the Peace Palace in The Hague on Monday. EPA
Pro-Palestinian demonstrators in front of the Peace Palace in The Hague on Monday. EPA
Pro-Palestinian demonstrators in front of the Peace Palace in The Hague on Monday. EPA

ICJ hears Israel using starvation as weapon in Gaza crisis


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A Palestinian diplomat has told the UN's top court that Israel is killing and displacing civilians and attacking aid workers in Gaza in a “man-made catastrophe of unprecedented proportions”.

Ammar Hijazi was speaking on Monday at a hearing at the International Court of Justice into Israel’s legal obligations to enable aid into the occupied territories. Israel responded by accusing the court of being "politicised".

Mr Hijazi said Israel was blocking humanitarian aid to Palestinians in Gaza as a “weapon of war”. “Starvation is here,” the ambassador to The Hague said at the start of a week of hearings. “All UN-supported bakeries in Gaza have been forced to shut their doors. Nine of every 10 Palestinians have no access to safe drinking water.

“Storage facilities of the UN and other international agencies are empty.”

He claimed the case was about Israel "destroying the fundamentals of life in Palestine".

Palestine's UN envoy Riyad Mansour accused Israel of using the blockade on humanitarian supplies to entrench its occupation of Palestinian land.

"From the 18-year blockade over Gaza, to nearly 1,000 military checkpoints and obstacles to access and movement in the West Bank, to attempts to sever East Jerusalem from its Palestinian environment, Israel systematically created our dependency on aid and then deliberately deprived us of this aid," he said.

Ammar Hijazi, right, ambassador and permanent Palestinian representative to The Hague, at the opening day of a hearing at The International Court of Justice. Reuters
Ammar Hijazi, right, ambassador and permanent Palestinian representative to The Hague, at the opening day of a hearing at The International Court of Justice. Reuters

The UN’s legal counsel accused Israel of breaking international law, saying it had a clear obligation as an occupying force to allow and facilitate humanitarian aid for the people in Gaza.

"In the specific context of the current situation in the occupied Palestinian Territories, these obligations entail allowing all relevant UN entities to carry out activities for the benefit of the local population," Elinor Hammarskjold said.

Pressuring Israel into adhering to international law would allow Palestinians to receive the aid they need, said Mr Mansour. "Which begs the question, why do Palestinians need assistance to begin with? Israel annexes our land, it kills, dispossess and displaces to destroy our people. It steals our resources and revenues. It fragments our territory. It severely restricts our movement and access."

Months before ruling

The ICJ is holding a week of hearings before delivering a non-binding “advisory opinion”. The court will probably take months to rule. Experts say the decision, though not legally binding, could profoundly impact international jurisprudence, international aid to Israel and public opinion. The court believes it carries “great legal weight and moral authority”.

Israeli Foreign Minister Gideon Saar called the hearings part of a “systematic persecution and delegitimisation” of his country. Speaking in Jerusalem as the hearings began in The Hague, Mr Saar said the court was “becoming completely politicised”. He called the proceeding “shameful”.

Dozens of countries and organisations will address the 15-judge panel in a marathon set of hearings.

Judges will consider Israel's legal obligations towards the UN and its agencies, international organisations or third-party states to “ensure and facilitate the unhindered provision of urgently needed supplies essential to the survival of the Palestinian civilian population”.

Israel denies deliberately attacking civilians and aid staff and is not participating in the hearings, but its ally the US will take part on Wednesday.

Israel strictly controls all inflows of international aid vital for the 2.4 million Palestinians in the Gaza Strip.

The hearings open as the humanitarian aid system in Gaza is nearing collapse. Israel has blocked the entry of food, fuel, medicine and other humanitarian supplies since March 2. It renewed its bombardment on March 18, breaking a ceasefire, and seized large parts of the territory, saying it aims to push Hamas to release more hostages. Despite the increased Israeli pressure, ceasefire efforts remain deadlocked.

The hearings gave particular focus to the role of the UN agency for Palestinian refugees (UNRWA). An Israeli law banning the agency came into effect this year, hindering its activities despite the soaring needs of Palestinians. Palestine argued the ban was a breach of Israel's obligations under the UN Charter.

"Given UNRWA’s unmatched ability to provide relief schemes and to do so at scale to the Palestinian population, there can be no doubt that Israel is obligated to facilitate and expand the agency’s vital work rather than attack and sabotage it," said Ardi Imseis, an international law expert representing Palestine.

More than 700,000 Palestinians fled or were expelled from their homeland during the 1948 Arab-Israeli war. Many of their descendants in the region are educated and cared for by UNRWA. Hatem Kamaleldin Abdel Kader, Egypt's Assistant Minister of Foreign Affairs for International Legal Affairs and Treaties, said there was "no substitute to UNRWA" until a sovereign Palestinian state was established.

Egypt echoed Palestinian concerns about forced displacement. "Israel’s total war is a means to achieve a far more insidious end – the removal of Palestinians from their land and their extermination under the fog of war," said Jasmine Moussa, a legal adviser of the Egyptian Foreign Ministry.

The World Food Programme said last week its food stocks in Gaza have run out under Israel’s nearly eight-week-old blockade, ending a main source of sustenance for hundreds of thousands of Palestinians in the enclave. Many families are struggling to feed their children.

The UN estimates 500,000 Palestinians have been displaced since the two-month ceasefire ended in March.

The UN has asked the ICJ to rule “with the utmost urgency” on the case, but it will probably take several months to reach its opinion.

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

How being social media savvy can improve your well being

Next time when procastinating online remember that you can save thousands on paying for a personal trainer and a gym membership simply by watching YouTube videos and keeping up with the latest health tips and trends.

As social media apps are becoming more and more consumed by health experts and nutritionists who are using it to awareness and encourage patients to engage in physical activity.

Elizabeth Watson, a personal trainer from Stay Fit gym in Abu Dhabi suggests that “individuals can use social media as a means of keeping fit, there are a lot of great exercises you can do and train from experts at home just by watching videos on YouTube”.

Norlyn Torrena, a clinical nutritionist from Burjeel Hospital advises her clients to be more technologically active “most of my clients are so engaged with their phones that I advise them to download applications that offer health related services”.

Torrena said that “most people believe that dieting and keeping fit is boring”.

However, by using social media apps keeping fit means that people are “modern and are kept up to date with the latest heath tips and trends”.

“It can be a guide to a healthy lifestyle and exercise if used in the correct way, so I really encourage my clients to download health applications” said Mrs Torrena.

People can also connect with each other and exchange “tips and notes, it’s extremely healthy and fun”.

Updated: April 29, 2025, 3:29 AM