Nicolas Guillou, Iulia Motoc, and Reine Alapini-Gansou. AFP / Iulia Motoc / X / Wikimedia Commons
Nicolas Guillou, Iulia Motoc, and Reine Alapini-Gansou. AFP / Iulia Motoc / X / Wikimedia Commons
Nicolas Guillou, Iulia Motoc, and Reine Alapini-Gansou. AFP / Iulia Motoc / X / Wikimedia Commons
Nicolas Guillou, Iulia Motoc, and Reine Alapini-Gansou. AFP / Iulia Motoc / X / Wikimedia Commons

Who are the three key ICC judges who could send Netanyahu and Gallant to The Hague?


Lemma Shehadi
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Prospects for the emergence of an obstructionist judge who could tilt the International Criminal Court in Israel’s favour have faded, as a decision on the arrest warrants for Israeli Prime Minister Benjamin Netanyahu nears.

A panel of three judges are assessing the request for arrest warrants against Mr Netanyahu and Defence Minister Yoav Gallant, made by ICC prosecutor Karim Khan in May. They will be reviewing hundreds of pages of documents filed by Mr Khan and submissions of dozens of states and NGOs who intervened in support of Israel or the Palestinian cause.

Legal observers are closely watching for signs that indicate how the new formation of judges Reine Alapini-Gansou, Iulia Motoc and Nicolas Guillou will direct the prosecutor to proceed or reject his request.

Israel submitted two legal challenges objecting to the request last week, days before Mr Netanyahu was due to speak at the UN General Assembly in New York on Thursday. The ICC would not comment on when a decision was to be made.

Israel’s allies could have previously relied on the dissenting opinion of Hungarian judge Peter Kovacs, whose term at the ICC ended in March. Reuters
Israel’s allies could have previously relied on the dissenting opinion of Hungarian judge Peter Kovacs, whose term at the ICC ended in March. Reuters

Mr Khan has accused Israel of using starvation as a method of war, Hamas of abusing hostages and both sides of attacking and killing civilians. Of the three Hamas leaders named in the proceedings, only one, Yahya Sinwar, is confirmed to still be alive.

Whereas Israel’s allies could have previously relied on the dissenting opinion of Hungarian judge Peter Kovacs, whose term at the ICC ended in March, less is known about the direction the new judges could take.

Mr Kovac’s 2021 opinion is often referred to by critics of the arrest warrants. This was the year that the ICC established it had jurisdiction in Palestine, allowing it to proceed with a war crimes case. Although Mr Kovacs agreed with other judges of the ICC's jurisdiction, he believed the territories over which this applies were disputed. Mr Kovacs had also stressed that existing processes, such as the Oslo Accords, risked being “swept away” by an ICC case.

“Judge Kovacs had a very powerful dissenting opinion. The majority of the court (in 2021) was trying to strike a difficult balance, I don't think they got it right,” said Guglielmo Verdirame, a leading international lawyer and member of the House of Lords, speaking at the London think tank Policy Exchange.

“The composition of the panel has changed. The Hungarian judge is no longer there … I wouldn't place a bet,” said Lord Verdirame.

The ICC judges

Beninese judge Ms Alapini-Gansou is the sole judge from the 2021 case remaining in the pretrial chamber and was part of the majority that ruled in favour of Palestine.

Romanian judge Ms Motoc, the presiding judge, joined the ICC in March from the European Court of Human Rights, having served as a UN special rapporteur on human rights in the Democratic Republic of the Congo.

French judge Mr Guillou was also appointed to the ICC in March. He held a senior position at the Special Tribunal for Lebanon, a 15-year investigation that convicted a member of Hezbollah for the assassination of prime minister Rafik Hariri in 2005.

French judge Nicolas Guillou held a senior position at the Special Tribunal for Lebanon. AFP
French judge Nicolas Guillou held a senior position at the Special Tribunal for Lebanon. AFP

Any objection from the judges is likely to rest on three arguments: that the court lacks jurisdiction, that Israel is capable of investigating the alleged war crimes, and that the alleged war crime of “starvation” will be difficult to prove given the challenges of bringing humanitarian aid into a war zone.

“Not every impediment to human relief operations is a violation of international humanitarian law, even if its wilful,” said Dr Emanuela-Chiara Gillard, senior research fellow at Oxford Institute for Ethics, Law and Armed Conflict.

The “multitude of complex challenges that are constantly evolving” over the delivery of aid in Gaza is likely to weaken allegations of enforced starvation by Israeli politicians. This includes the measures of control such as searches, and imposing specific routes on aid convoys that are permitted by international law.

Beninese judge Reine Alapini-Gansou was part of the majority that ruled in favour of Palestine in the 2021 case. Wikimedia Commons
Beninese judge Reine Alapini-Gansou was part of the majority that ruled in favour of Palestine in the 2021 case. Wikimedia Commons

The uncertainty has reportedly left some of Israel's allies scrambling to find a solution should the arrest warrants be issued. Although British Foreign Secretary David Lammy has said he would co-operate with any decisions from The Hague, there are reported fears from Downing Street that the UK would be asked to sign in support of arrest warrants if they are issued – and that this could cause a backlash from Israel and other British allies.

The UK Prime Minister’s office is said to have been on alert for more than a week about an imminent statement from the ICC that its pretrial chamber has accepted Mr Khan’s request, according to The Guardian.

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How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

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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Updated: September 27, 2024, 1:01 PM