EU officials have said that listing Iran's Islamic Revolutionary Guards Corps as a terrorist entity would further dampen prospects of reviving a defunct nuclear deal meant to curb Iran’s nuclear activities. The move is currently under discussion among the bloc's member states and championed by several countries including Germany.
The EU’s top diplomat Josep Borrell plays a strategic role as lead mediator between the parties — France, Germany, the UK, Russia and China — that signed a 2015 deal with Iran to block its access to a nuclear weapon in exchange for sanctions relief.
The US also took part but withdrew from what is known as the Joint Comprehensive Plan of Action (JCPOA) in 2018.
Any of the parties could invoke multiple reasons to withdraw from the negotiations, which are currently stalled, and taking the unprecedented step of designating an Iranian state entity as a terrorist organisation would worsen the situation, an EU official told The National.
The possible listing of the IRGC is not directly linked to the JCPOA but it would contribute to an “overall atmosphere” which could hinder progress, said the official.
“There is no alternative to the JCPOA. Without it, Iran would already be today a nuclear power," they added.
Other events have hurt negotiations. They include the drone supply by Russia to Iran to use in its war against Ukraine and the continuing repression against anti-government protesters in Iran, which have included public hangings.
In the past months, the EU has issued sanctions against Iran for both these reasons.
The head of the UN’s nuclear watchdog Rafael Grossi told the European Parliament last week that he was “blind” on many aspects of Iran’s nuclear programme, including how much material, how much equipment and how many centrifuges the country currently has.
Mr Grossi, who heads the International Atomic Energy Agency, had previously said in November that Iran had produced uranium enriched up to 60 per cent. The JCPOA capped Iranian uranium enrichment at 3.67 per cent in exchange for sanctions relief.
Mr Grossi said he would visit Tehran in February and hoped to make “some progress”. He also described the JCPOA as an “empty shell" but said it was important to remain engaged because Iran does not have a nuclear weapon yet.
To list the IRGC as a terrorist entity, one of the EU’s 27 member states must make a proposal to the European Council which must be unanimously accepted. The proposal must be based on a legal decision made either by a court in an EU country or in a third country, but the latter is a "trickier" process, said the EU official.
European government representatives must decide whether they are willing to accept such a decision, based on whether they believe it was made by a court on a sound legal basis in a country with a strong rule of law.
“Obviously it would be Australia, Canada, Japan and the likes, not countries like Nicaragua or Syria where you don’t have an [independent] judiciary or rule of law,” they said.
EU countries are cautious about the legal implications of a listing because they fear legal challenges. Some previously listed entities like Palestinian militant group Hamas have successfully challenged their listing in court.
An EU diplomat told The National that the bloc's 27 foreign affairs ministers exchanged views on the IRGC's potential terror listing at their last meeting in Brussels on January 23.
Diplomats expect to receive a detailed written analysis from the EU council's legal service before their next meeting on February 20. "I think it’s very important to have this very clear legal judgement," said the diplomat.
The Wall Street Journal recently reported that Berlin recently asked EU lawyers to advise whether a US federal court ruling on IRGC involvement in a bombing in Saudi Arabia in 1996 could allow for a terrorism listing. The answer from EU lawyers was reportedly negative.
Ultimately, said the official, it’s not up to the EU to decide how the JCPOA negotiations move forward.
“The EU is not a party to the deal. The participants can decide the future and fate of the deal. It’s not us, and it’s not Mr Borrell,” they said.
In an interview with the Financial Times published on Sunday, Mr Borrell confirmed that some EU heavyweights, which the daily identified as Germany and France, supported listing the IRGC.
But he warned that such a move would “make things certainly more difficult” with regards to the JCPOA.
“If the Iranian regime is so bad ... We have to try to avoid this kind of regime having a nuclear bomb,” Mr Borrell told the FT.
“And I do not know another way of doing that than making the JCPOA work.”
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
The specs: 2018 Kia Picanto
Price: From Dh39,500
Engine: 1.2L inline four-cylinder
Transmission: Four-speed auto
Power: 86hp @ 6,000rpm
Torque: 122Nm @ 4,000rpm
Fuel economy, combined: 6.0L / 100km
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Global state-owned investor ranking by size
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UAE
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Norway
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Canada
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The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Champions parade (UAE timings)
7pm Gates open
8pm Deansgate stage showing starts
9pm Parade starts at Manchester Cathedral
9.45pm Parade ends at Peter Street
10pm City players on stage
11pm event ends
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
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
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
UJDA CHAMAN
Produced: Panorama Studios International
Directed: Abhishek Pathak
Cast: Sunny Singh, Maanvi Gagroo, Grusha Kapoor, Saurabh Shukla
Rating: 3.5 /5 stars
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
'Cheb%20Khaled'
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The specs
Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
Scores
New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs
New Zealand win by 47 runs
Emiratisation at work
Emiratisation was introduced in the UAE more than 10 years ago
It aims to boost the number of citizens in the workforce particularly in the private sector.
Growing the number of Emiratis in the workplace will help the UAE reduce dependence on overseas workers
The Cabinet in December last year, approved a national fund for Emirati jobseekers and guaranteed citizens working in the private sector a comparable pension
President Sheikh Khalifa has described Emiratisation as “a true measure for success”.
During the UAE’s 48th National Day, Sheikh Khalifa named education, entrepreneurship, Emiratisation and space travel among cornerstones of national development
More than 80 per cent of Emiratis work in the federal or local government as per 2017 statistics
The Emiratisation programme includes the creation of 20,000 new jobs for UAE citizens
UAE citizens will be given priority in managerial positions in the government sphere
The purpose is to raise the contribution of UAE nationals in the job market and create a diverse workforce of citizens
Greatest Royal Rumble results
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Bludgeon Brothers retain the SmackDown Tag Team titles against the Usos
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Braun Strowman won the 50-man Royal Rumble by eliminating Big Cass last