Ex-hostage says museum shooting suspect was among Syria captors


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PARIS // A freed French hostage has said the suspected gunman behind the deadly shooting at the Jewish Museum in Brussels in May was among his Islamist militant captors in Syria.

Writing on the website of his former employer Le Point magazine, Nicolas Henin said Mehdi Nemmouche, who has been extradited to Belgium and held for questioning, was his jailer between July and December 2013.

One of a group of four journalist hostages freed in April, Mr Henin said the 29-year-old, who spent more than a year fighting in Syria, was a feared and violent figure.

“When Nemmouche was not singing, he was torturing,” wrote Mr Henin. “He was part of a small group of Frenchmen whose visits would terrify the 50-odd Syrian prisoners held in the cells nearby.”

“Every night the blows would start raining down in the room, where I was also interrogated. The torture lasted all night, until dawn prayers.”

Interior minister Bernard Cazeneuve confirmed that French intelligence services had “transferred elements to the judiciary that suggest [Nemmouche] may have been the jailer of our hostages,” following a report in Le Monde newspaper.

A police source said the freed hostages had recognised Nemmouche from photographs following his arrest.

Le Point said that Henin had kept quiet on Nemmouche’s role in his detention to protect the western hostages still being held by Islamic State militants, but decided to speak out following Le Monde’s report.

Mr Henin’s lawyer, Marie-Laure Ingouf, told AFP that “Nemmouche was one of his jailers”.

“All the hostages confirm this. They lived alongside him for several months.”

The Frenchman of Algerian descent was remanded in custody in early August on charges of “murder in a terrorist context” over the May 24 shooting, which left four dead.

He is slated to appear on September 12 before a Brussels judge who will decide whether to extend his preventive detention.

The attack in broad daylight left an Israeli couple, a Frenchwoman and a Belgian man dead, and raised fears of terror attacks from foreign fighters returning from Syria.

Nemmouche was arrested in the southern French city of Marseille days afterwards.

He has been sentenced seven times in France, including for armed robbery, and has spent seven years in jail where he was notably found proselytising Islam.

* Agence France-Presse

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

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Mr Kandhari is legally authorised to conduct marriages in the gurdwara

He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada

Father of two sons, grandfather of six

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