• A police officer stands guard outside the King Baudouin Stadium after two people were shot dead in Brussels before a Euro 2024 qualifier between Belgium and Sweden. AFP
    A police officer stands guard outside the King Baudouin Stadium after two people were shot dead in Brussels before a Euro 2024 qualifier between Belgium and Sweden. AFP
  • People walk outside King Baudouin Stadium after play was suspended following the shooting. Reuters
    People walk outside King Baudouin Stadium after play was suspended following the shooting. Reuters
  • Swedish players Samuel Gustafson and Emil Holm wait to leave the stadium. Reuters
    Swedish players Samuel Gustafson and Emil Holm wait to leave the stadium. Reuters
  • The score was 1-1 at half-time when the decision was taken to suspend the game. AFP
    The score was 1-1 at half-time when the decision was taken to suspend the game. AFP
  • Fans were told to stay in the stadium until it was safe to leave amid reports that the victims were wearing Swedish football shirts. AFP
    Fans were told to stay in the stadium until it was safe to leave amid reports that the victims were wearing Swedish football shirts. AFP
  • Swedish fans react at half-time as the match against Belgium is abandoned. Getty Images
    Swedish fans react at half-time as the match against Belgium is abandoned. Getty Images
  • Police officers stand guard as supporters leave. AFP
    Police officers stand guard as supporters leave. AFP
  • Belgium football player Romelu Lukaku leaves the stadium. Reuters
    Belgium football player Romelu Lukaku leaves the stadium. Reuters
  • The 35,000 supporters were eventually allowed to leave in groups shortly after midnight local time. AFP
    The 35,000 supporters were eventually allowed to leave in groups shortly after midnight local time. AFP
  • Belgian midfielder Jeremy Doku, second from left, leaves. AFP
    Belgian midfielder Jeremy Doku, second from left, leaves. AFP
  • Supporters look through the fence as they wait to leave. AP
    Supporters look through the fence as they wait to leave. AP
  • A supporter is comforted on the stands after the match was suspended. AP
    A supporter is comforted on the stands after the match was suspended. AP

Belgium v Sweden abandoned at half-time after gunman kills two in Brussels


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Belgium's Euro 2024 qualifier against Sweden on Monday was abandoned at half-time after two people were shot dead in Brussels.

Following the shootings on Monday evening, which the authorities are treating as terrorism, with Belgian Prime Minister Alexander De Croo later confirming the victims were Swedish, the decision was taken to call off the game at the King Baudouin Stadium.

"Due to the incidents in Brussels earlier tonight, play is suspended. Our thoughts are with all those affected," a post from the Belgian national team read on X, formerly Twitter.

Reports have suggested players from both teams decided during half-time the game should not continue. The score was 1-1 at the time. Viktor Gyokeres gave Sweden a 15th-minute lead, but Romelu Lukaku had Belgium level just after the half-hour.

The Swedish Football Association had announced supporters should stay in the stadium on police advice "for security reasons" and co-operate with the authorities on site.

Fans were kept in the stadium for more than two hours before a message on the stadium screen asked them to leave "calmly".

"Keep calm and take care of each other. Our thoughts go out to all the relatives of those affected in Brussels," a post from the Swedish FA on social media read.

Sweden manager Janne Andersson confirmed the players had asked for the game to be abandoned when they heard about the shooting at half-time.

"I felt it was completely unreal," he told a press conference. "What kind of world do we live in today? I was supposed to have a good chat with the players but I heard it and almost started crying.

"When the team started talking, we agreed 100 per cent that we didn't want to play on out of respect for the victims and their families."

Sweden captain Victor Lindelof, the Manchester United defender, said security put the team "at ease".

"They explained that this is the safest place to be in Brussels," he said. "Belgium are already qualified and we don't have the opportunity to get to the European Championship, so I see no reason to play."

Governing body Uefa confirmed the Group F match had been abandoned following consultation with both teams and local police.

"Following a suspected terrorist attack in Brussels this evening, it has been decided, after consultation with the two teams and the local police authorities, that the Uefa Euro 2024 qualifying match between Belgium and Sweden is abandoned," a statement from Uefa read.

"Further communication will be made in due course."

Following the shooting on the Boulevard d'Ypres, Belgian Prime Minister Alexander De Croo confirmed the victims were Swedish.

"My deepest condolences to the relatives of this cowardly attack in Brussels," he wrote on social media.

"I have just offered my sincere condolences to Swedish PM following tonight's harrowing attack on Swedish citizens in Brussels.

"Our thoughts are with the families and friends who lost their loved ones. As close partners the fight against terrorism is a joint one."

Following the events, Belgium's National Crisis Centre said the terror alert was being raised to its highest level in the capital – the threat very serious and imminent – and increased to serious across the country.

The BNCC confirmed arrangements to safely escort supporters from the King Baudouin Stadium were "being examined" and urged fans to follow the instructions of the emergency services.

Shortly before midnight local time, the BNCC announced the stadium was now being "evacuated" and stressed everyone should "return home immediately".

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 17, 2023, 12:03 PM