A court-sketch of Salah Abdeslam, the prime suspect in the November 2015 Paris attacks, standing in the courtroom on the first day of the trial. AFP
A court-sketch of Salah Abdeslam, the prime suspect in the November 2015 Paris attacks, standing in the courtroom on the first day of the trial. AFP
A court-sketch of Salah Abdeslam, the prime suspect in the November 2015 Paris attacks, standing in the courtroom on the first day of the trial. AFP
A court-sketch of Salah Abdeslam, the prime suspect in the November 2015 Paris attacks, standing in the courtroom on the first day of the trial. AFP

Paris terror attack trial begins: Twenty accused over massacre that killed 130


Nicky Harley
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The trial of 20 men accused of plotting and perpetrating the 2015 Paris terror attacks, which left 130 people dead and hundreds injured, got under way on Wednesday.

In one of the biggest court cases in the French history, the long-awaited trial commenced at the Palais de Justice courthouse in Paris under tight security.

ISIS gunmen wearing suicide vests attacked six bars and restaurants, the Bataclan concert hall and sports stadium on November 13, 2015.

French Gendarmes officers stand guard outside the Palais de Justice of Paris. AFP
French Gendarmes officers stand guard outside the Palais de Justice of Paris. AFP

The only surviving member of the armed cell, Salah Abdeslam, 31, is being tried along with 19 other detained, absent and deceased defendants.

Fourteen of those accused were taken one by one into a glass-enclosed box at one side of the courtroom, surrounded by armed officers.

When Abdeslam was asked to identify himself and state his profession he told the court he was “a fighter" for ISIS.

The presiding judge, Jean-Louis Peries, acknowledged the extraordinary circumstances of the events of that night.

“The events that we are about to decide are inscribed in their historic intensity as among the international and national events of this century,” he told the court.

It is alleged Abdeslam drove the first three suicide bombers to the Stade de France stadium where France were playing Germany.

They triggered their explosive belts outside killing a Portuguese man.

  • A person is being evacuated after a shooting, outside the Bataclan theater in Paris. A series of attacks targeting young concert-goers, soccer fans and Parisians enjoying a Friday night out at popular nightspots killed over 100 people in the deadliest violence to strike France since the Second World War. Thibault Camus/ AP Photo
    A person is being evacuated after a shooting, outside the Bataclan theater in Paris. A series of attacks targeting young concert-goers, soccer fans and Parisians enjoying a Friday night out at popular nightspots killed over 100 people in the deadliest violence to strike France since the Second World War. Thibault Camus/ AP Photo
  • Spectators spill onto the pitch of the Stade de France stadium after three suicide bombers blew themselves up outside the stadium where France were playing Germany in an international football match. Michel Euler/AP Photo
    Spectators spill onto the pitch of the Stade de France stadium after three suicide bombers blew themselves up outside the stadium where France were playing Germany in an international football match. Michel Euler/AP Photo
  • Spectators running onto the pitch of the Stade de France stadium amid the chaos and aftermath of suicide bombings outside the venue. Christophe Ena/AP Photo
    Spectators running onto the pitch of the Stade de France stadium amid the chaos and aftermath of suicide bombings outside the venue. Christophe Ena/AP Photo
  • A victim under a blanket lays dead outside the Bataclan theatre in Paris on Nov 13, 2015, as more than 120 people were killed in a series of shooting and explosions across the French capital. Jerome Delay/AP Photo
    A victim under a blanket lays dead outside the Bataclan theatre in Paris on Nov 13, 2015, as more than 120 people were killed in a series of shooting and explosions across the French capital. Jerome Delay/AP Photo
  • Forensic police searching for evidence inside the Comptoir Voltaire cafe at the site of an attack on November 14, 2015 in Paris, the morning after a series of gun attacks occurred across the city. Kenzo Tribouillard/AFP Photo
    Forensic police searching for evidence inside the Comptoir Voltaire cafe at the site of an attack on November 14, 2015 in Paris, the morning after a series of gun attacks occurred across the city. Kenzo Tribouillard/AFP Photo
  • Emergency workers tending to the injured outside the Bataclan theatre. Thibault Camus/AP Photo
    Emergency workers tending to the injured outside the Bataclan theatre. Thibault Camus/AP Photo
  • French president Francois Hollande, who declared a state of emergency and announced that he was closing the country's borders, arrives to visit the site of the the Bataclan theatre after the maasacre. Thibault Camus/AP Photo
    French president Francois Hollande, who declared a state of emergency and announced that he was closing the country's borders, arrives to visit the site of the the Bataclan theatre after the maasacre. Thibault Camus/AP Photo
  • Investigators search for clues outside the Stade de France stadium after an explosion and after a friendly soccer match between France and Germany, in Saint Denis, outside Paris, early Saturday Nov 14, 2015. Michel Spingler/ AP Photo
    Investigators search for clues outside the Stade de France stadium after an explosion and after a friendly soccer match between France and Germany, in Saint Denis, outside Paris, early Saturday Nov 14, 2015. Michel Spingler/ AP Photo
  • Victims lay on the pavement outside a Paris restaurant. Thibault Camus/AP Photo
    Victims lay on the pavement outside a Paris restaurant. Thibault Camus/AP Photo
  • French security moving people in the area of Rue Bichat in the 10th arrondissement of the French capital Paris following a string of attacks on November 13, 2015. At least 18 people were killed as multiple shootings and explosions hit Paris, police said. Police also said there was an ongoing hostage crisis in the Bataclan a concert hall in the French capital.Kenzo Tribouillard/AFP Photo
    French security moving people in the area of Rue Bichat in the 10th arrondissement of the French capital Paris following a string of attacks on November 13, 2015. At least 18 people were killed as multiple shootings and explosions hit Paris, police said. Police also said there was an ongoing hostage crisis in the Bataclan a concert hall in the French capital.Kenzo Tribouillard/AFP Photo
  • A man comforts a woman after spectators poured onto the pitch of the Stade de France stadium after multiple explosions outside. Christophe Ena/AP Photo
    A man comforts a woman after spectators poured onto the pitch of the Stade de France stadium after multiple explosions outside. Christophe Ena/AP Photo

A group of gunmen, including Abdeslam’s brother Brahim, then opened fire indiscriminately on people gathered at restaurants in the capital.

The massacre ended with an attack at the Bataclan venue where US band Eagles of Death Metal were performing to a packed house.

All 10 attackers detonated their suicide vests or were killed by police except for Abdeslam, who dropped his own belt, which was found to be defective, and went on the run for four months.

He was arrested in Belgium after a shoot-out with police.

French-Moroccan Abdeslam and a Tunisian accomplice have since been sentenced to jail for 20 years for shooting and wounding four officers during the incident.

Men suspected of plotting and carrying out the Paris terrorist attacks, top row (L-R): Abdelhamid Abaaoud, Salah Abdeslam, Mohamed Abrini, Foued Mohamed Aggad and an unidentified man; Bottom row (L-R): another unidentified man, Brahim Abdeslam, Omar Ismail Mostefai, Samy Amimour and Bilal Hadfi. AFP
Men suspected of plotting and carrying out the Paris terrorist attacks, top row (L-R): Abdelhamid Abaaoud, Salah Abdeslam, Mohamed Abrini, Foued Mohamed Aggad and an unidentified man; Bottom row (L-R): another unidentified man, Brahim Abdeslam, Omar Ismail Mostefai, Samy Amimour and Bilal Hadfi. AFP

Days after their arrests, members of the same cell launched attacks in Brussels that killed 32 people.

France's Interior Minister Gerald Darmanin on Wednesday gave a warning that the threat of terrorism remains.

"The terrorist threat in France is high, especially at times like the attacks' trial," he told France Inter radio.

"I called on all the prefects to be vigilant."

More than 1,000 police will be devoted to ensuring the security during the trial, he 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

Updated: September 08, 2021, 2:58 PM