An Iraqi man has been awarded compensation by the anti-ISIS coalition forces for the wrongful death of his family in an air strike on Mosul five years ago.
The Dutch government made a “voluntary offer” to Basim Razzo this week, after their F16 fighter jets launched the attack on his home that was misidentified by US intelligence as an ISIS headquarters.
He is believed to be the first Mosul resident to be compensated for a coalition air strike on the northern Iraqi city that was seized by ISIS in June 2014.
Mr Razzo, 61, lost his wife, daughter, brother and nephew in the attack and can no longer walk due to the severe injuries he sustained.
“In view of the special aspects and circumstances of this concrete, specific case and the debate, it had been decided for humanitarian reasons, to proceed to the voluntary offer of compensation,” the Dutch defence minister, Ank Bijleveld, said in a letter to parliament.
“Mr Razzo’s house, and his brother’s home next door, were destroyed in the early hours of 20 September 2015 during a precision strike based on faulty intelligence that the two buildings were an ISIS bomb-making facility,” said the letter.
The pilot involved in the air raid agreed to be interviewed anonymously by Dutch media last year, which made the compensation claim possible. Coalition forces had also posted a video of the attack on YouTube.
The battle to retake Mosul from the extremist militant group left much of the city in ruins.
The offer to compensate Mr Razzo followed a Skype meeting between him and Dutch defence ministry officials in June, his lawyer in the Netherlands, Liesbeth Zegveld, told The Guardian.
“On that occasion the ministry offered its apologies to Razzo. It was all a mistake. I then detailed the damages in a letter. The minister subsequently offered roughly the amount demanded. In the shadowy air war against ISIS, in which civilian casualties are generally not reported or denied, this is a unique case, for the Netherlands, but also for the coalition and other countries participating in the coalition against ISIS,” she said.
The amount of the compensation was not disclosed but it is understood to be about €1 million (Dh4.3m), the Guardian said.
Ms Zegvel said the fact that no court intervention was needed and the amount pledged made Mr Razzo's case "unique".
“When I opened the letter containing the response of the ministry to our claim, I first could not believe what I read. I represent war victims for over 20 years now. I called Basim, he was driving, he had to stop. He had tears in his eyes," she said.
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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
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Zuculini 24', Martinez 73', 90 2', Borre 89' (pen)