The ICE high-speed train in Seubersdorf station after the attack on November 6, 2021. AP
The ICE high-speed train in Seubersdorf station after the attack on November 6, 2021. AP
The ICE high-speed train in Seubersdorf station after the attack on November 6, 2021. AP
The ICE high-speed train in Seubersdorf station after the attack on November 6, 2021. AP

Palestinian jailed for 14 years for knife attack on German train


Simon Rushton
  • English
  • Arabic

A Palestinian man was sentenced to 14 years in prison on Friday for a knife attack on a German train last year that left four people injured.

The defendant, 28, identified in court only as Abdalrahman A, was convicted of attempted murder and bodily harm at at Munich state court in southern Germany.

The attack took place on an ICE high-speed train travelling from Passau, on the Austrian border, to Hamburg on November 6, 2021.

Prosecutors argued there was an extremist motive behind the attack and had called for a life sentence.

Judges concluded that the defendant who grew up in Syria, had attempted to kill non-Muslims, a court statement said.

Defence lawyers argued he was a paranoid schizophrenic who could not be held criminally liable and called for his acquittal.

Judges said they were not convinced that the defendant had mental health issues at the time that would have influenced his criminal liability and said the man’s claims about such health problems were contradictory, variable and not credible.

Authorities initially said that the man attacked his victims apparently at random and showed signs of mental illness, but that there was no immediate indication of a terrorism motive.

Prosecutors later said that ISIS propaganda videos had been found on the accused and that material on his Facebook account also pointed in that direction.

The train stopped at Seubersdorf, between the Bavarian cities of Regensburg and Nuremberg, after the attack and investigators said the accused was arrested quickly and without resistance.

Abdalrahman A came to Germany in 2014 and was granted asylum in 2016. He had been living in Passau.

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UAE currency: the story behind the money in your pockets
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The drill

Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.

Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”

Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”

Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.” 

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Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

FIXTURES

Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)

Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)

Friday, February 1
Final, Zayed Sports City Stadium (6pm)

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House-hunting

Top 10 locations for inquiries from US house hunters, according to Rightmove

  1. Edinburgh, Scotland 
  2. Westminster, London 
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As it stands in Pool A

1. Japan - Played 3, Won 3, Points 14

2. Ireland - Played 3, Won 2, Lost 1, Points 11

3. Scotland - Played 2, Won 1, Lost 1, Points 5

Remaining fixtures

Scotland v Russia – Wednesday, 11.15am

Ireland v Samoa – Saturday, 2.45pm

Japan v Scotland – Sunday, 2.45pm

Hotel Silence
Auður Ava Ólafsdóttir
Pushkin Press

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

Updated: December 23, 2022, 7:49 PM