Protests outside a court in Stockholm, Sweden, during the trial of Hamid Nouri. AP
Protests outside a court in Stockholm, Sweden, during the trial of Hamid Nouri. AP
Protests outside a court in Stockholm, Sweden, during the trial of Hamid Nouri. AP
Protests outside a court in Stockholm, Sweden, during the trial of Hamid Nouri. AP

Prison guards ‘celebrated hangings at Iran jail with sweets’


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Former Iranian prison inmates have told a murder trial how their guards celebrated the mass hanging of dissidents by passing around sweets.

Witnesses described the final hours of victims at the trial of Hamid Nouri, a former regime official accused of war crimes and murder following the mass killing of thousands of prisoners at the end of the 1980-1988 Iran-Iraq War.

The trial has moved for several days to Albania at the request of prosecutors to hear evidence from seven exiles who have fled the country. Mr Nouri, 60, who denies the charges against him, has remained in Sweden, where he was arrested in 2019 after flying into the country to visit family.

One former inmate at Iran’s Gohardasht prison, Saheb Jam, said he watched Mr Nouri call out the names of inmates to be taken away for execution.

He “held a box of pastries and offered sweets to prison guards as they passed by”, he told the court, according to a translation of his evidence by an opposition group. “They were celebrating the executions with sweets.”

Mr Nouri has been on trial at the district court in the Swedish capital Stockholm since August in connection with events during the summer of 1998, when he was working as an assistant to prosecutors at the jail in Karaj, near Tehran.

The court will continue to sit in the port city of Durres until November 18 to hear the evidence of the seven, who are members of the People’s Mujahideen of Iran (MEK) group who live in a camp close by. The MEK, which turned on the regime after initially supporting the 1979 revolution, were the main targets of the campaign of executions at prisons across Iran in 1988.

Human rights groups have estimated that 5,000 prisoners were killed across Iran, allegedly under the orders of supreme leader Ayatollah Ruhollah Khomeini in revenge for the group’s support of Iraq during the war.

The prosecution said that Mr Nouri's participation included handing down death sentences, bringing prisoners to the execution chamber and helping prosecutors gather prisoners' names.

Mr Nouri is due to give evidence this month.

Sweden's principle of universal jurisdiction means that its courts can try a person on serious charges such as murder or war crimes regardless of where the alleged offences took place.

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: November 16, 2021, 9:15 AM