A Swedish court is expected to deliver its verdict on Thursday in the war crimes trial of former Iranian prison official Hamid Nouri, who is accused of complicity in the deaths of thousands of prisoners more than 30 years ago.
The politically sensitive trial surrounds a wave of executions which allegedly took place in 1988 as the Iran-Iraq war was coming to a close but for which nobody has ever been tried until now.
Estimates of the death toll vary but human rights groups have put the number between 3,000 and 30,000 and described the victims as political prisoners condemned after sham trials.
The court heard during nine months of hearings that Mr Nouri worked for a senior prison official at the time and was involved in handing down death sentences and bringing prisoners to an execution chamber. He denies the charges of murder and war crimes.
The Swedish prosecutors and regime opponents claim that the late Ayatollah Ruhollah Khomeini, the former Iranian supreme leader, ordered the executions and current Iranian President Ebrahim Raisi is under US sanctions because of his alleged role as a prosecutor in Tehran.
A group of UN special rapporteurs reported in 2020 that the families of those missing had never been told about the fate of their relatives or the whereabouts of their remains.
Their letter spoke of a "systemic impunity" enjoyed by those behind the alleged killings and said the Iranian regime had played down the number of deaths, even claiming many died in fighting.
“The massacre of 1988 is in the DNA of the clerical regime,” said Shahin Gobadi, a spokesman for the People’s Mujahideen Organisation of Iran, an opposition group based in France, which advocates the overthrow of Iran’s leaders.
The court heard many of the victims of the alleged massacre were members of the exiled mujahideen group, also known as the MEK.
The opposition had worked with the Iraqi army to carry out attacks during the eight-year conflict with Iran, Swedish prosecutors said — which is what brings the deaths of prisoners into the territory of alleged war crimes.
Some of the cases are being tried as murder, rather than violations of international law, because the Iranian leadership allegedly decided to widen the round-up to include left-wing sympathisers and people who had renounced their faith.
“Nouri is a criminal in mass scale but he is a low-ranking official of the regime who was involved in the massacre,” Mr Gobadi said. “It is time that they be held accountable and brought to justice.
“The Iranian resistance that has started this campaign since August 1988, will continue its campaign until they are brought to justice.”
The prosecutors in Sweden called for a life sentence for Mr Nouri after telling the court they had 58 witnesses attesting to his presence.
He denies involvement, saying he worked at a different prison and was on leave at the time in question.
“I hope these hands will be cleared ... with the help of God," Mr Nouri told the court via an interpreter, his palms raised to the sky, at the end of the hearings in May.
The defence also objected to Sweden’s claim to be able to try people for war crimes and other grave offences wherever they happened in the world, under a principle called universal jurisdiction.
Tehran protested to the Swedish government that Mr Nouri’s arrest was illegal and the Foreign Ministry in Stockholm advised its citizens against travelling to Iran if they could avoid it.
The trial coincided with a death sentence handed down in Iran to Iranian-Swedish academic Ahmadreza Djalali, whom Amnesty International described as being held as a hostage.
Iranian opposition figures in Sweden had filed complaints against Mr Nouri which led to his arrest at a Stockholm airport in November 2019.
The court heard evidence during 93 sessions, including two full days of evidence by Mr Nouri, after which he was cross-examined by prosecutors.
The trial was briefly relocated to Albania at one stage to hear evidence from witnesses unable to travel to Sweden.
Opponents of the Iranian regime held regular protests outside the courtroom in Stockholm and another rally is expected on the day of the verdict.
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
Race card
1.45pm: Maiden Dh75,000 1,200m.
2.15pm: Maiden Dh75,000 1,200m.
2.45pm: Handicap Dh95,000 1,200m.
3.15pm: Handicap Dh120,000 1,400m.
3.45pm: Handicap Dh80,000 1,400m.
4.15pm: Handicap Dh90,000 1,800m.
4.45pm: Handicap Dh80,000 1,950m.
The National selections:
1.45pm: Galaxy Road – So Hi Speed
2.15pm: Majestic Thunder – Daltrey
2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
MATCH INFO
Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
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The years Ramadan fell in May
SPEC SHEET
Display: 10.9" Liquid Retina IPS, 2360 x 1640, 264ppi, wide colour, True Tone, Apple Pencil support
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Main camera: 12MP wide, f/1.8, Smart HDR
Video: 4K @ 25/25/30/60fps, full HD @ 25/30/60fps, slo-mo @ 120/240fps
Front camera: 12MP ultra-wide, f/2.4, Smart HDR, Centre Stage; full HD @ 25/30/60fps
Audio: Stereo speakers
Biometrics: Touch ID
I/O: USB-C, smart connector (for folio/keyboard)
Battery: Up to 10 hours on Wi-Fi; up to 9 hours on cellular
Finish: Space grey, starlight, pink, purple, blue
Price: Wi-Fi – Dh2,499 (64GB) / Dh3,099 (256GB); cellular – Dh3,099 (64GB) / Dh3,699 (256GB)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
'Nope'
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Manchester United's summer dealings
In
Victor Lindelof (Benfica) £30.7 million
Romelu Lukaku (Everton) £75 million
Nemanja Matic (Chelsea) £40 million
Out
Zlatan Ibrahimovic Released
Wayne Rooney (Everton) Free transfer
Adnan Januzaj (Real Sociedad) £9.8 million
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
How to increase your savings
- Have a plan for your savings.
- Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
- Decide on a financial goal that is important to you and put your savings to work for you.
- It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings.
- Carol Glynn, founder of Conscious Finance Coaching