Former French president Nicolas Sarkozy was sentenced to three years in jail, but is not expected to spend time behind bars. AFP
Former French president Nicolas Sarkozy was sentenced to three years in jail, but is not expected to spend time behind bars. AFP
Former French president Nicolas Sarkozy was sentenced to three years in jail, but is not expected to spend time behind bars. AFP
Former French president Nicolas Sarkozy was sentenced to three years in jail, but is not expected to spend time behind bars. AFP

Nicolas Sarkozy condemns corruption conviction


Simon Rushton
  • English
  • Arabic

Disgraced Nicolas Sarkozy has vowed to clear his name and take his fight all the way to the European Supreme Court of Human Rights.
The former French president said his conviction for trying to bribe a judge was deeply unjust and that the case against him was riddled with inconsistencies.
"I can't accept being convicted for something I didn't do," he said.
Sarkozy, 66, was convicted on Monday of forming a "corruption pact" with his former lawyer and friend Thierry Herzog.
The crime was "particularly serious having been committed by a former president who was the guarantor of the independence of the judiciary", the judge said.
On Wednesday, in an interview with Le Figaro, an unrepentant Sarkozy hit back.

  • A courtroom sketch shows former French president Nicolas Sarkozy and his two co-defendants, his lawyer Thierry Herzog and former senior magistrate Gilbert Azibert during the final hearing of a corruption trial. AFP
    A courtroom sketch shows former French president Nicolas Sarkozy and his two co-defendants, his lawyer Thierry Herzog and former senior magistrate Gilbert Azibert during the final hearing of a corruption trial. AFP
  • Former French president Nicolas Sarkozy arrives at the Paris court house to hear the final verdict in a corruption trial. AFP
    Former French president Nicolas Sarkozy arrives at the Paris court house to hear the final verdict in a corruption trial. AFP
  • Former French President Nicolas Sarkozy, wearing a protective face mask, arrives for the verdict in his trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
    Former French President Nicolas Sarkozy, wearing a protective face mask, arrives for the verdict in his trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
  • Guillaume Sarkozy, brother of former French President Nicolas Sarkozy, arrives for the verdict in Sarkozy's trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
    Guillaume Sarkozy, brother of former French President Nicolas Sarkozy, arrives for the verdict in Sarkozy's trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
  • Former French president Nicolas Sarkozy arrives at the Paris court house to hear the final verdict in a corruption trial. AFP
    Former French president Nicolas Sarkozy arrives at the Paris court house to hear the final verdict in a corruption trial. AFP
  • French lawyer Thierry Herzog, wearing a protective face mask, arrives with his lawyers Paul-Albert Iweins and Herve Temime, for the verdict in his trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
    French lawyer Thierry Herzog, wearing a protective face mask, arrives with his lawyers Paul-Albert Iweins and Herve Temime, for the verdict in his trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
  • Former French President Nicolas Sarkozy, wearing a protective face mask, arrives for the verdict in his trial on charges of corruption and influence peddling, at Paris courthouse. Reuters
    Former French President Nicolas Sarkozy, wearing a protective face mask, arrives for the verdict in his trial on charges of corruption and influence peddling, at Paris courthouse. Reuters

"I appealed the decision, maybe I will have to pursue this fight all the way to the European Court of Human Rights.

"That would be painful for me to have to get my own country condemned, but I'm ready to do so because that would be the price of democracy."
He is scheduled to be interviewed on TF1 TV news on Wednesday evening.

Sarkozy, who was sentenced to three years in jail, is not expected to spend time behind bars.

Two years were suspended and the remaining year would be served at home with an electronic bracelet.
The judgment was "riddled with inconsistencies", Sarkozy said.

"It doesn't provide any proof, but just a bunch of circumstantial evidence."
The conviction, which Sarkozy suggested stemmed from the political bias of investigating judges, seems to have ended any hopes of his political revival.
"I've said that I won't be a candidate and I stand by that," he said.
Sarkozy has three other legal cases pending.
On March 17, he is scheduled to face a second trial over accusations of fraudulently overspending in his failed 2012 re-election bid.

He is charged over allegations he received millions of euros from the late Libyan dictator Muammar Qaddafi for his 2007 election campaign.

And in January, prosecutors opened a probe into alleged influence peddling by Sarkozy, over his advisory activities in Russia.

The specs

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Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

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Price: From Dh117,059

Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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TCL INFO

Teams:
Punjabi Legends 
Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals

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

Fourth-round clashes for British players

- Andy Murray (1) v Benoit Paire, Centre Court (not before 4pm)

- Johanna Konta (6) v Caroline Garcia (21), Court 1 (4pm)

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin