Dutch farmers dealt a blow to Prime Minister Mark Rutte's environmental plans on Wednesday, ploughing up the political landscape to win elections that will shape the upper house of parliament.
Exit polls showed the Farmer-Citizen Movement (BoerBurgerBeweging, BBB), which was founded less than four years ago, riding a wave of recent protests to win the most seats in the Dutch senate.
The farmers' party immediately vowed to challenge the Rutte government's plans to cut nitrogen emissions by reducing livestock numbers and possibly closing some farms.
“What is happening here? We really knew we were going to win, but this is so indescribable,” stunned BBB leader Caroline van der Plas told public broadcaster NOS.
She described the nitrogen plans as a “kind of dogma dictated from The Hague”.
“Nobody can ignore us any longer,” Ms van der Plas also told broadcaster Radio 1.
“Voters have spoken out very clearly against this government's policies.”
The BBB is on course to win 15 seats in the 75-seat senate, ahead of the 10 seats of Mr Rutte's centre-right party, based on exit polls from provincial elections that also determine the make-up of the upper house.
The farmers could now work with other parties in the senate to block nitrogen legislation proposed by Mr Rutte's four-party coalition, which is on course to lose eight seats to put its total at 24.
'Don't feel heard'
The Netherlands has been rocked by months of rowdy demonstrations, in which farmers blockaded government buildings with tractors, winning support from international figures including former US president Donald Trump.
Thousands of farmers rallied in The Hague on Saturday. They also used tractors to blockade the location of a televised party leaders' debate on the eve of the election.
But their cause has struck a chord in the Netherlands, a country with a proud farming tradition that despite its small population of 18 million is the world's second largest agricultural exporter after the US.
The Dutch government says it needs to reduce nitrogen emissions by 50 per cent by 2030, blaming fertilisers and manure from agriculture in particular for pollution.
It says it must comply with a Dutch court order saying it had breached EU rules on nitrogen emissions affecting soil and water.
But the farmers say they are being unfairly targeted by the still unfinalised proposals compared to sectors such as construction, industry and transport.
“We don't really feel heard,” Erik Stegink, national president of the BBB and a pig farmer himself, told AFP ahead of the vote.
“Sometimes we don't even feel welcome in our own country any more.”
'Curious'
Exit polls showed the farmers' party in first place in all the provinces surveyed, including a stunning 31.3 per cent in its heartland in the rural Overijssel region and 14.3 per cent in North Holland, which includes Amsterdam.
Mr Rutte, the Netherlands' longest-serving leader who has been in power since 2010, said ahead of the vote he hoped his coalition could resolve the issue.
His government has dropped to a 20 per cent approval rating, its lowest in a decade.
Tessel van der Veeken, a 21-year-old student voting in The Hague, said she was “not worried but curious” about a BBB win.
Voter Michael van Heck, 69, described the farmers as a “populist party”, adding that he expected a “big victory from the BBB and I hope at least stable” for Mr Rutte's VVD party.
The farmers have also won support from the global far-right, who allege, without evidence, a sinister “globalist” plot to rob farmers of their land.
But exit polls showed the Dutch far-right Forum for Democracy (FvD) party, which won the last provincial elections in 2019, being virtually wiped out.
Its leader Thierry Baudet has described Russian President Vladimir Putin as a “hero” and embraced Covid conspiracy theories.
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 biog
Age: 30
Position: Senior lab superintendent at Emirates Global Aluminium
Education: Bachelor of science in chemical engineering, post graduate degree in light metal reduction technology
Favourite part of job: The challenge, because it is challenging
Favourite quote: “Be the change you wish to see in the world,” Gandi
UK-EU trade at a glance
EU fishing vessels guaranteed access to UK waters for 12 years
Co-operation on security initiatives and procurement of defence products
Youth experience scheme to work, study or volunteer in UK and EU countries
Smoother border management with use of e-gates
Cutting red tape on import and export of food
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
COMPANY%20PROFILE%20
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UAE squad to face Ireland
Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20petrol%20(V%20Class)%3B%20electric%20motor%20with%2060kW%20or%2090kW%20powerpack%20(EQV)%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20233hp%20(V%20Class%2C%20best%20option)%3B%20204hp%20(EQV%2C%20best%20option)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20350Nm%20(V%20Class%2C%20best%20option)%3B%20TBA%20(EQV)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EMid-2024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3ETBA%0D%3C%2Fp%3E%0A
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The specs: 2018 Jaguar E-Pace First Edition
Price, base / as tested: Dh186,480 / Dh252,735
Engine: 2.0-litre four-cylinder
Power: 246hp @ 5,500rpm
Torque: 365Nm @ 1,200rpm
Transmission: Nine-speed automatic
Fuel consumption, combined: 7.7L / 100km
MATCH INFO
Tottenham Hotspur 3 (Son 1', Kane 8' & 16') West Ham United 3 (Balbuena 82', Sanchez og 85', Lanzini 90' 4)
Man of the match Harry Kane
MORE ON TURKEY'S SYRIA OFFENCE
NINE WINLESS GAMES
Arsenal 2-2 Crystal Palace (Oct 27, PL)
Liverpool 5-5 Arsenal (Oct 30, EFL)
Arsenal 1-1 Wolves (Nov 02, PL)
Vitoria Guimaraes 1-1 Arsenal (Nov 6, Europa)
Leicester 2-0 Arsenal (Nov 9, PL)
Arsenal 2-2 Southampton (Nov 23, PL)
Arsenal 1-2 Eintracht Frankfurt (Nov 28, Europa)
Norwich 2-2 Arsenal (Dec 01, PL)
Arsenal 1-2 Brighton (Dec 05, PL)
The%20specs%20
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Bib%20Gourmand%20restaurants
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
MATCH INFO
Fulham 0
Aston Villa 3 (Grealish 4', Hourihane 15', Mings 48')
Man of the match: Jack Grealish (Aston Villa)
Squads
Pakistan: Sarfaraz Ahmed (c), Babar Azam (vc), Abid Ali, Asif Ali, Fakhar Zaman, Haris Sohail, Mohammad Hasnain, Iftikhar Ahmed, Imad Wasim, Mohammad Amir, Mohammad Nawaz, Mohammad Rizwan, Shadab Khan, Usman Shinwari, Wahab Riaz
Sri Lanka: Lahiru Thirimanne (c), Danushka Gunathilaka, Sadeera Samarawickrama, Avishka Fernando, Oshada Fernando, Shehan Jayasuriya, Dasun Shanaka, Minod Bhanuka, Angelo Perera, Wanindu Hasaranga, Lakshan Sandakan, Nuwan Pradeep, Isuru Udana, Kasun Rajitha, Lahiru Kumara
THE%20STRANGERS'%20CASE
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