A woman holds up a sign during a rally in support of Ukraine in Montreal, Canada, on February 27. AP
A woman holds up a sign during a rally in support of Ukraine in Montreal, Canada, on February 27. AP
A woman holds up a sign during a rally in support of Ukraine in Montreal, Canada, on February 27. AP
A woman holds up a sign during a rally in support of Ukraine in Montreal, Canada, on February 27. AP

Ukraine files case against Russia at UN’s top court


Soraya Ebrahimi
  • English
  • Arabic

Ukraine has launched a case against Russia at the UN’s highest court, accusing Moscow of planning genocide and asking the court to halt the incursion and order Russia to pay reparations, the court said on Sunday.

The case, filed on Saturday, asks the International Court of Justice in The Hague for “provisional measures” ordering Moscow to “immediately suspend the military operations” that were launched on February 24.

The case says Russia launched its invasion of Ukraine based on false claims of acts of genocide in the Luhansk and Donetsk regions of eastern Ukraine, and is now planning genocidal acts in Ukraine.

Ukraine “emphatically denies that genocide happened in the eastern regions” and says it filed the case “to establish that Russia has no lawful basis to take action in and against Ukraine for the purpose of preventing and punishing any purported genocide", the court said.

It will schedule a hearing soon to hear the provisional measures request. Orders by the court are legally binding but not always adhered to.

If the court is found to have jurisdiction and the case goes ahead, it will probably take years to reach a conclusion. A decision on so-called provisional measures, however, could come far sooner.

The world court already has a case brought by Ukraine linked to Russia’s 2014 annexation of Crimea and Russian funding of rebels in eastern Ukraine.

  • Ukrainian fighters test an automatic grenade launcher taken from a destroyed Russian infantry vehicle in Kharkiv. AFP
    Ukrainian fighters test an automatic grenade launcher taken from a destroyed Russian infantry vehicle in Kharkiv. AFP
  • Refugees from Ukraine rest after arriving at a railway station in Przemysl, Poland. AP
    Refugees from Ukraine rest after arriving at a railway station in Przemysl, Poland. AP
  • People walk down 17th June Street in Berlin before a rally against Russia’s invasion of Ukraine. AP
    People walk down 17th June Street in Berlin before a rally against Russia’s invasion of Ukraine. AP
  • Vitali Klitschko, Mayor of Kiev and former heavyweight boxing champion, right, and his brother, Wladimir. AP
    Vitali Klitschko, Mayor of Kiev and former heavyweight boxing champion, right, and his brother, Wladimir. AP
  • Khreshchatyk, Kiev’s main street, lies empty as a curfew comes into effect. AP
    Khreshchatyk, Kiev’s main street, lies empty as a curfew comes into effect. AP
  • Ukrainian President Volodymyr Zelenskyy speaks to the nation from Kiev. AP
    Ukrainian President Volodymyr Zelenskyy speaks to the nation from Kiev. AP
  • On February 27, the seventh anniversary of the assassination of opposition leader Boris Nemtsov, a note stating ‘No to war!’ is placed among flowers on the central Moscow bridge on which he was shot. AFP
    On February 27, the seventh anniversary of the assassination of opposition leader Boris Nemtsov, a note stating ‘No to war!’ is placed among flowers on the central Moscow bridge on which he was shot. AFP
  • A member of the Ukrainian forces, wearing the Guy Fawkes mask popularised by Anonymous, patrols central Kiev. AFP
    A member of the Ukrainian forces, wearing the Guy Fawkes mask popularised by Anonymous, patrols central Kiev. AFP
  • Sviatoslav Yurash, 26, a politician from President Volodymyr Zelenskyy’s Servant of the People party, poses with his assault rifle as he patrols Kiev. AFP
    Sviatoslav Yurash, 26, a politician from President Volodymyr Zelenskyy’s Servant of the People party, poses with his assault rifle as he patrols Kiev. AFP
  • A Ukrainian serviceman and his dog look at smoke from a burning fuel storage depot after a Russian missile attack near Kiev. EPA
    A Ukrainian serviceman and his dog look at smoke from a burning fuel storage depot after a Russian missile attack near Kiev. EPA
  • A refugee who fled conflict in Ukraine rests at a railway station after arriving in Zahony, Hungary. AP
    A refugee who fled conflict in Ukraine rests at a railway station after arriving in Zahony, Hungary. AP
  • A refugee boy who fled Ukraine cries at the railway station in Zahony, Hungary. AP
    A refugee boy who fled Ukraine cries at the railway station in Zahony, Hungary. AP
  • Civil defence members eat during a break at City Hall in Kiev. AP
    Civil defence members eat during a break at City Hall in Kiev. AP
  • An Indian student is embraced by his family at Chennai Airport after returning from Ukraine. EPA
    An Indian student is embraced by his family at Chennai Airport after returning from Ukraine. EPA
  • Smoke is seen rising from behind buildings following bombings in Kiev. Getty
    Smoke is seen rising from behind buildings following bombings in Kiev. Getty
  • An armed civil defence woman holds a Kalashnikov assault rifle while patrolling an empty street in Kiev. AP
    An armed civil defence woman holds a Kalashnikov assault rifle while patrolling an empty street in Kiev. AP
  • A woman fleeing from Ukraine cries as she waits to be taken to a shelter in Zahony, Hungary. Reuters
    A woman fleeing from Ukraine cries as she waits to be taken to a shelter in Zahony, Hungary. Reuters
  • Ukrainian refugees cross the Romanian border at Siret, northern Romania. EPA
    Ukrainian refugees cross the Romanian border at Siret, northern Romania. EPA
  • A residential building damaged by shelling in Kharkiv, north-eastern Ukraine. AFP
    A residential building damaged by shelling in Kharkiv, north-eastern Ukraine. AFP
  • Apartments damaged by shelling in Kharkiv. AFP
    Apartments damaged by shelling in Kharkiv. AFP
  • A girl protests against Russia's military operation in Ukraine, in front of the Russian embassy in Tel Aviv. AFP
    A girl protests against Russia's military operation in Ukraine, in front of the Russian embassy in Tel Aviv. AFP
  • Young women protest in Tbilisi, Georgia with their hands painted in the colors of the Ukrainian flag. Getty
    Young women protest in Tbilisi, Georgia with their hands painted in the colors of the Ukrainian flag. Getty
  • Supplies for Ukrainian refugees at one of three camps set up at the MoldExpo exhibition center, in Chisinau, Moldova. EPA
    Supplies for Ukrainian refugees at one of three camps set up at the MoldExpo exhibition center, in Chisinau, Moldova. EPA
  • Police detain a demonstrator during a protest against Russia's incursion into Ukraine in St Petersburg. AP
    Police detain a demonstrator during a protest against Russia's incursion into Ukraine in St Petersburg. AP
  • A man waits at a bus stop in St Petersburg, which has been with a painted in the colours of Ukraine's national flag. EPA
    A man waits at a bus stop in St Petersburg, which has been with a painted in the colours of Ukraine's national flag. EPA
  • Russian ground forces approaching Nova Kakhovka, southern Ukraine. AP
    Russian ground forces approaching Nova Kakhovka, southern Ukraine. AP
  • A woman holds her daughter's hand as they arrive by bus from the Polish-Ukrainian border. Getty
    A woman holds her daughter's hand as they arrive by bus from the Polish-Ukrainian border. Getty
  • A man drives his car full of food supplies to deliver to the Ukrainian side of the border, where thousands wait to enter Poland. Getty
    A man drives his car full of food supplies to deliver to the Ukrainian side of the border, where thousands wait to enter Poland. Getty
  • Refugees arrive with buses from the Medyka pedestrian border crossing, in Przemsyl, eastern Poland. AFP
    Refugees arrive with buses from the Medyka pedestrian border crossing, in Przemsyl, eastern Poland. AFP
  • People gather to catch a train and leave Ukraine for neighboring countries at the railway station in Lviv, western Ukraine. AP
    People gather to catch a train and leave Ukraine for neighboring countries at the railway station in Lviv, western Ukraine. AP
  • Cars form a line that stretches 35 kilometres from the Shehyni border crossing to Poland as people try to flee Russia's military operation against Ukraine. Reuters
    Cars form a line that stretches 35 kilometres from the Shehyni border crossing to Poland as people try to flee Russia's military operation against Ukraine. Reuters
  • Helena, right, and her brother Bodia, left, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP
    Helena, right, and her brother Bodia, left, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP
  • A Ukrainian soldier walks past debris of a burning military truck, on a street in Kiev. AP
    A Ukrainian soldier walks past debris of a burning military truck, on a street in Kiev. AP
  • People run for cover during the shelling on the city of Kiev. AP
    People run for cover during the shelling on the city of Kiev. AP
  • A child refugee who fled the conflict in Ukraine covers her face in the event hall of a hotel offering shelter in Siret, Romania. AP
    A child refugee who fled the conflict in Ukraine covers her face in the event hall of a hotel offering shelter in Siret, Romania. AP
  • Ukrainian President Volodymyr Zelenskyy holding a briefing in Kyiv. He said that Azerbaijan's President Ilham Aliyev and Turkey's Recep Tayyip Erdogan have suggested talks with Russia, which 'can only be welcomed'. AFP
    Ukrainian President Volodymyr Zelenskyy holding a briefing in Kyiv. He said that Azerbaijan's President Ilham Aliyev and Turkey's Recep Tayyip Erdogan have suggested talks with Russia, which 'can only be welcomed'. AFP
  • Ukraine's ambassador to the US, Oksana Markarova, at a news conference in the embassy of Ukraine, Washington. AP
    Ukraine's ambassador to the US, Oksana Markarova, at a news conference in the embassy of Ukraine, Washington. AP
  • Manchester City footballers wear t-shirts in support of Ukraine before a match. Reuters
    Manchester City footballers wear t-shirts in support of Ukraine before a match. Reuters
  • Ukrainian refugees arrive in Warsaw by train from Kiev. EPA
    Ukrainian refugees arrive in Warsaw by train from Kiev. EPA
  • A woman waves a Ukrainian flag during a rally in Times Square, New York City. AFP
    A woman waves a Ukrainian flag during a rally in Times Square, New York City. AFP
  • A man sits next to his dogs in an underground car park turned into a bomb shelter during an air raid alert in Kiev. AP
    A man sits next to his dogs in an underground car park turned into a bomb shelter during an air raid alert in Kiev. AP
  • A woman sleeps on chairs in a Kiev bomb shelter. AP
    A woman sleeps on chairs in a Kiev bomb shelter. AP
  • A satellite image with overlaid graphics shows military vehicles alongside the Chernobyl Nuclear Power Plant. Reuters
    A satellite image with overlaid graphics shows military vehicles alongside the Chernobyl Nuclear Power Plant. Reuters
  • A satellite image shows the effects of shelling in open fields along Soborna Street in the north-east suburbs of Kharkiv. Reuters
    A satellite image shows the effects of shelling in open fields along Soborna Street in the north-east suburbs of Kharkiv. Reuters
  • A big fire at a petroleum storage depot after a Russian missile attack, in Vasylkiv, near Kiev. EPA
    A big fire at a petroleum storage depot after a Russian missile attack, in Vasylkiv, near Kiev. EPA
  • Ukrainian servicemen take positions at a military airbase in the Kyiv region. Reuters
    Ukrainian servicemen take positions at a military airbase in the Kyiv region. Reuters

The UN court said in a preliminary ruling in 2017 that it expected Moscow and Kiev to work at implementing the Minsk peace agreements that were designed to bring peace to conflict-ravaged eastern Ukraine.

The court hears disputes between nations over matters of law, unlike the International Criminal Court, also based in The Hague, that holds people criminally responsible for offences including war crimes and crimes against humanity.

The ICC prosecutor, Karim Khan, said on Friday that he was closely monitoring events in Ukraine.

Mr Khan warned the combatants that he has jurisdiction over any genocide, crimes against humanity and war crimes committed in Ukraine dating back to February 2014.

“Any person who commits such crimes, including by ordering, inciting, or contributing in another manner to the commission of these crimes, may be liable to prosecution before the court,” he said.

Mr Khan said it was “imperative that all parties to the conflict respect their obligations under international humanitarian law".

Russia's Muslim Heartlands

Dominic Rubin, Oxford

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 five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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The biog

Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

SPECS
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Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Charlotte Gainsbourg

Rest

(Because Music)

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

Updated: February 27, 2022, 11:08 PM