Right-wing French polemicist Eric Zemmour. EPA
Right-wing French polemicist Eric Zemmour. EPA
Right-wing French polemicist Eric Zemmour. EPA
Right-wing French polemicist Eric Zemmour. EPA


Can a French right-wing TV personality take on Macron and win?


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October 02, 2021

Anyone familiar with horse racing tracks will know the unpredictable impact of a stalking horse. The beast is entered not to win but to target the challenge from rival stables and offset the odds of victory.

The French presidential election is still far off in mid-2022, but a stalking-horse challenge is already setting up a shake-out for the frontrunners. Eric Zemmour, a polemist and television pundit, has nudged into double-digit figures in the polls for his still-undeclared candidacy.

Mr Zemmour would be few people’s idea of a suitable friend. He has been convicted of hate speech twice. His anti-immigrant diatribes include calls for 2 million people to be expelled from France because they are foreign born. Never mind that his own parents arrived in France from Algeria, the land of their birth.

His rise in the polls is largely cannibalising the vote of Marine Le Pen, the fascist candidate who is President Emmanuel Macron’s presumptive challenger. There doesn’t appear to be much downside for Mr Macron on the sudden rise of a candidate with slim credentials for the job. In the two-stage French system, a straight fight against an outsider with extreme views almost guarantees that Mr Macron will win in the second round.

  • A woman brandishes a placard reading 'Freedom, I write your name' during a demonstration against new coronavirus safety measures called for by the French government in Nantes, western France.
    A woman brandishes a placard reading 'Freedom, I write your name' during a demonstration against new coronavirus safety measures called for by the French government in Nantes, western France.
  • Visitors take a selfie as they visit the Eiffel Tower. The landmark reopened to visitors on July 16, nine months after it was forced to close by the pandemic.
    Visitors take a selfie as they visit the Eiffel Tower. The landmark reopened to visitors on July 16, nine months after it was forced to close by the pandemic.
  • A municipality worker cleans debris from a burnt Covid-19 vaccination center in Urrugne, south-western France. The centre was the target of an arson attack.
    A municipality worker cleans debris from a burnt Covid-19 vaccination center in Urrugne, south-western France. The centre was the target of an arson attack.
  • A health worker takes a nasal swab for a PCR test from a man in southern France.
    A health worker takes a nasal swab for a PCR test from a man in southern France.
  • Performers wear white masks during a demonstration against new coronavirus safety measures in Nantes, western France.
    Performers wear white masks during a demonstration against new coronavirus safety measures in Nantes, western France.
  • Travellers arrive from France on a Eurostar train at St Pancras International railway station in London.
    Travellers arrive from France on a Eurostar train at St Pancras International railway station in London.
  • A man receives a dose of a Covid-19 vaccine in Perpignan, southern France.
    A man receives a dose of a Covid-19 vaccine in Perpignan, southern France.
  • Anti-vaccine protesters march in Strasbourg, France.
    Anti-vaccine protesters march in Strasbourg, France.
  • People wait to receive a dose of a vaccine in Perpignan, southern France.
    People wait to receive a dose of a vaccine in Perpignan, southern France.
  • Large crowds gather as they demonstrate against new coronavirus safety measures in Nantes, western France.
    Large crowds gather as they demonstrate against new coronavirus safety measures in Nantes, western France.

Mr Zemmour’s views on the French social and constitutional cohesion allow Mr Macron to run his own policy priorities. The president’s critics on the left are undermined when it is palpable that Mr Macron should not yield that policy ground to the more extreme parties.

With the German parliamentary election unlikely to produce a post-Angela Merkel government until next year, Mr Macron can use the freedom of a divided and squabbling opposition to concentrate on his international priorities. The French leader would like to be able to tell voters that he is indisputably leading Europe. But a close-run presidential campaign that began earlier would detract from his efforts to position himself at the apex of European politics.

Mr Macron is already in campaign mode. He has, for example, dramatically expanded government spending on high-profile projects. A trip to Marseille allowed him to put his stamp on an offensive against gangland warfare and the rise of extremism in French cities. It is another key area in which Mr Macron is willing to court controversy to show that the state is active and on the side of those voters who fear social change.

The danger for Ms Le Pen is obvious. She has struggled to convince the electorate that she is the true heir to the hardline legacy built up by her father, Jean Marie Le Pen. If a 30 per cent slice of the electorate is up for grabs, then a battle for 15 per cent each with Mr Zemmour ends up as a net positive for centrist and establishment candidates, such as Mr Macron.

Except that the concentration on the issues these candidates raise promotes their agenda by default. Or there is a danger of that happening.

Leader of French far-right party Rassemblement National and presidential candidate Marine Le Pen is struggling to get significant backing ahead of the country's presidential elections. AFP
Leader of French far-right party Rassemblement National and presidential candidate Marine Le Pen is struggling to get significant backing ahead of the country's presidential elections. AFP

Other candidates are chewed up in melee. On the left, the Socialist candidate slips further away from the main electoral battleground. There is no sign of a Green movement breakthrough as appeared to be on the cards in Germany only to slip away when the campaign began in earnest.

The impact of the situation on the centre-right Republicans is yet to play out, but this battle could be the most consequential. Depending on how it goes, Mr Macron’s seemingly strong position could quick erode in the campaign proper next year.

Michel Barnier is making his move for the nomination. The patrician former cabinet minister is perhaps the best-known candidate barring Mr Macron outside of France. As the point man for the Brexit negotiations with the UK, his style is well known both at home and abroad.

Speaking in London while promoting his memoir last week, Mr Barnier delivered a firm "no way" when he spoke of the potential for right-wing voters shifting to Mr Zemmour in a head-to-head with Mr Macron. The reason for his intervention was that there is speculation that the Republicans could admit Mr Zemmour as a candidate for the bloc’s nomination in December. Other leading candidates including Xavier Bertrand, the favourite in the polls now, have not closed the door on that.

The party chairman said Mr Zemmour was neither a racist nor far right. Yet Mr Zemmour has called for a ban on the name Mohammed and his work is obsessed with Replacement Theory, which is based on the assumption that white people are being "replaced" by non-white immigrants.

Mr Barnier is on to something. If he can keep Mr Zemmour excluded even as the writer continues to run, then Mr Macron could be end up facing a centrist challenger in the second round when only two candidates can run. That would open up a vulnerability that would drag Mr Macron’s attention back to the home front.

At a time when international tensions are easily triggered, this adds more risk to the global system. Which is why the coming months give France its best shot at providing leadership in a rudderless Europe. Mr Macron should use his time well to rally the continent to defend its own interests.

Before you know it, French election year will shift into global focus in a way that is both unpredictable and probably even upending.

MATCH INFO

Euro 2020 qualifier

Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)

TV: Match is shown on BeIN Sports

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
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UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

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: October 02, 2021, 2:00 PM