Libya has recognised the authority of the International Criminal Court to investigate alleged war crimes on its territory, even though it is not a party to the court's founding treaty, chief prosecutor Karim Khan said on Thursday.
"I strongly welcome the courage, the leadership and the decision by the Libyan authorities" to accept the ICC's jurisdiction over possible war crimes and repression committed in the country, Mr Khan said.
Speaking to the UN Security Council by video, the chief prosecutor told of progress in uncovering what he called "a black box of suffering on the Mediterranean coast", referring to detention centres where alleged crimes have taken place.
He highlighted Libyan authorities' stated commitment to co-operate with the court and called for the handover of a suspect accused of grave crimes against detainees, including migrants and refugees.
In particular, he told of "an unprecedented six months of dynamism", pointing to the arrest in January of Osama Elmasry Njeem, a commander in the disbanded Special Deterrence Force.
Mr Njeem, who ran the Mitiga detention centre, is accused of war crimes and crimes against humanity, including murder, rape and torture against migrants. He was briefly detained in Italy in January but was released two days later on "procedural grounds" and returned to Libya.
“There was real disappointment amongst victims that Mr Njeem has been returned to the scene of the alleged crimes,” said Mr Khan.
He urged Libyan authorities to hand over Mr Njeem to the ICC so he can stand trial for the crimes that were listed in the warrant.
Libya has been under ICC investigation since 2011, when the Security Council referred the case to the court amid the uprising that toppled long-time leader Muammar Qaddafi. The ICC opened its probe days later.
In November 2023, Mr Khan said his office aimed to conclude investigative work in Libya by the end of 2025, after which no further arrest warrants would be sought.
The ICC has issued warrants for 12 people linked to alleged crimes during Libya's 2011 revolution, the 2014-2020 conflict and abuses in detention centres, including against migrants.
Three of those wanted have since died, while eight remain fugitives. The court dismissed the case against Mr Qaddafi’s former intelligence chief, Abdullah Al Senussi, ruling it inadmissible.
Libyan authorities have failed to arrest and transfer any ICC suspects since 2011, stalling efforts to deliver justice. The Security Council has not acted on the court’s past requests to enforce co-operation from Libya.
Mr Khan’s briefing came after US President Donald Trump’s February 6 executive order authorising sanctions against ICC officials, including the chief prosecutor.
Washington's acting alternate representative to the UN, John Kelley, condemned the ICC as a "politicised" body, accusing it of bias against the US and Israel.
"The ICC has engaged in illegitimate and baseless actions targeting America and our close ally Israel," Mr Kelley said, warning that Mr Trump’s sanctions order would bring "tangible and significant consequences" for those involved in the court’s decisions.
The ICC in November approved arrest warrants for Israeli Prime Minister Benjamin Netanyahu and former defence minister Yoav Gallant over alleged war crimes, including restricting aid and attacking citizens during Israel’s Gaza offensive.
Nine Security Council members – France, Britain, Denmark, Greece, Guyana, Panama, South Korea, Sierra Leone and Slovenia, all ICC signatories – opposed, stating that attacking the court or its personnel was "counterproductive to our shared goal of ensuring accountability for the most serious crimes".
Naga
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The specs
Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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Day 1, Abu Dhabi Test: At a glance
Moment of the day Dimuth Karunaratne had batted with plenty of pluck, and no little skill, in getting to within seven runs of a first-day century. Then, while he ran what he thought was a comfortable single to mid-on, his batting partner Dinesh Chandimal opted to stay at home. The opener was run out by the length of the pitch.
Stat of the day – 1 One six was hit on Day 1. The boundary was only breached 18 times in total over the course of the 90 overs. When it did arrive, the lone six was a thing of beauty, as Niroshan Dickwella effortlessly clipped Mohammed Amir over the square-leg boundary.
The verdict Three wickets down at lunch, on a featherbed wicket having won the toss, and Sri Lanka’s fragile confidence must have been waning. Then Karunaratne and Chandimal's alliance of precisely 100 gave them a foothold in the match. Dickwella’s free-spirited strokeplay meant the Sri Lankans were handily placed at 227-4 at the close.
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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
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Ibrahim's play list
Completed an electrical diploma at the Adnoc Technical Institute
Works as a public relations officer with Adnoc
Apart from the piano, he plays the accordion, oud and guitar
His favourite composer is Johann Sebastian Bach
Also enjoys listening to Mozart
Likes all genres of music including Arabic music and jazz
Enjoys rock groups Scorpions and Metallica
Other musicians he likes are Syrian-American pianist Malek Jandali and Lebanese oud player Rabih Abou Khalil
