Five Israeli tourists and a Bulgarian bus driver were killed in the terrorist attack. AP
Five Israeli tourists and a Bulgarian bus driver were killed in the terrorist attack. AP
Five Israeli tourists and a Bulgarian bus driver were killed in the terrorist attack. AP
Five Israeli tourists and a Bulgarian bus driver were killed in the terrorist attack. AP

Terrorists on the run sentenced to life for Hezbollah bus bombing


Nicky Harley
  • English
  • Arabic

Two terrorists have been sentenced to life in jail for the 2012 tourist bus bomb attack at Bulgaria’s Burgas airport, despite continuing to evade attempts to catch them.

The explosion killed five Israeli tourists, including a pregnant woman, their Bulgarian bus driver and the Franco-Lebanese man who carried the device. More than 35 people were injured.

Bulgarian and Israeli authorities blamed the bombing on Hezbollah, a move that led to the EU blacklisting the group’s military wing as a terrorist organisation.

Judge Adelina Ivanova sentenced the two men – who fled Bulgaria and were tried in their absence – to “life in jail without parole”, finding them guilty of terrorism and manslaughter.

They were identified as Lebanese-Australian Meliad Farah, 39, and Lebanese-Canadian Hassan El Hajj Hassan, 32.

Hassan El Hajj Hassan, right, and Australian citizen Meliad Farah, left, also known as Hussein Hussein. Courtesy Bulgarian Interior Ministry
Hassan El Hajj Hassan, right, and Australian citizen Meliad Farah, left, also known as Hussein Hussein. Courtesy Bulgarian Interior Ministry

DNA analysis identified the bomber as Mohamad Hassan El Husseini, 23, who held French and Lebanese citizenship.

Airport CCTV footage showed him wandering inside the airport’s arrivals hall with a backpack on his back shortly before the explosion that tore through a bus outside the terminal. It had been heading to Sunny Beach, a popular summer destination on the Black Sea.

Witnesses said he tried to put his backpack inside the luggage compartment of the bus full of Israelis when it exploded.

The tourists who were killed were all in their twenties, except for the pregnant woman, aged 42.

Prosecutors were unable to determine if the explosive was triggered by the bomber or remotely detonated by one of two men who had also helped him to assemble the explosive device.

“I pleaded for the heaviest punishment because I consider that this terrorist act deserves to be punished in the heaviest possible way,” prosecutor Evgenia Shtarkelova said.

An investigation into the bombing found they arrived in Bulgaria from Romania in June 2012 and left again the evening after the attack.

Ms Shtarkelova said the nature of the explosive device, the fake US driving licences used by the men, their Lebanese descent and some family ties “link both defendants ... and the attack to the terrorist organisation Hezbollah.”

A public defender for Hassan, lawyer Zhanet Zhelyazkova, countered that evidence of her client’s complicity with the attack was “only circumstantial”.

The investigation into the attack found that the fake licences were made by the same printer at a university in Lebanon.

It also said the suspects received money from people linked to Hezbollah.

Bulgaria’s chief prosecutor, Ivan Geshev, has stressed that Hezbollah was behind the attack “in terms of logistics and financing”.

The prosecution confirmed that it had no clue about the two men’s whereabouts and that they are still sought on an Interpol red notice.

The court ruling is still subject to appeal, which can be lodged within 15 days to a higher court.

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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