A teenage girl who lost both her legs and fought back to become a Paralympian after the 2016 Brussels suicide bombing was the first victim to testify at the trial of those accused of plotting or aiding the attacks.
Beatrice Lasnier de Lavalette, now 24, is a French-American equestrian who uses a wheelchair after surviving a coma, months in intensive care, 30 operations, and skin transplants on her legs, hands and shoulders.
At 17, she was preparing to board a flight to visit her family across the Atlantic on March 22, 2016, when a double suicide attack tore through the departures hall.
The blast killed 16 people, a toll that would double an hour later when another explosion hit the Brussels metro.
In total, more than 300 people were wounded in the attacks claimed by ISIS.
"I don't remember the explosion itself. I remember the darkness and being bumped off the ground," Ms Lasnier de Lavalette told the court, describing how her leg was twisted at a right angle.
"After seeing my leg I realised what had happened. I was 17 and my life was over."
Brussels on lockdown after explosions at airport and metro station - in pictures
The young athlete, seriously burnt all over her body, realised rescuers were focused on treating the other injured victims, who were considered more likely to survive.
"I was labelled red. They didn't think I'd survive," she sobbed.
Ms Lasnier de Lavalette was already unconscious by the time she was taken to hospital.
"I kept saying I just want to go to sleep. Somebody told me you cannot sleep," she said.
"After that it was just darkness and I lost consciousness. The next memory I have is waking up after a month-long coma at hospital."
At the time of the attacks, Ms Lasnier de Lavalette was completing her penultimate year of high school in Belgium.
Having ridden horses since childhood, she hoped for a future as a professional equestrian.
After the attack, Ms Lasnier de Lavalette fought back and continued to pursue her ambitions.
Brussels the day after deadly attacks on airport and metro - in pictures
In 2021, she achieved her goal and represented the US in the dressage event at the Tokyo Paralympic Games.
Nine defendants are facing justice at Belgium's biggest criminal trial in the disused former headquarters of the Nato alliance. A 10th suspect is believed to have been killed in Syria.
The prime suspect is Salah Abdeslam, who was convicted in a separate trial in France for his role in 2015 attacks in Paris that killed 130 people.
Hundreds of other survivors and relatives of those who died are expected to follow Ms Lasnier de Lavalette in giving their testimonies.
The trial is set to run until June.
Awar Qalb
Director: Jamal Salem
Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman
Two stars
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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