Russian soldier Vadim Shishimarin was sentenced to life imprisonment for war crimes this week. EPA
Russian soldier Vadim Shishimarin was sentenced to life imprisonment for war crimes this week. EPA
Russian soldier Vadim Shishimarin was sentenced to life imprisonment for war crimes this week. EPA
Russian soldier Vadim Shishimarin was sentenced to life imprisonment for war crimes this week. EPA

Influx of refugees into EU leads to 44% increase in war crimes investigations


Nicky Harley
  • English
  • Arabic

A rise in the number of refugees entering EU states has led to a 44 per cent increase in genocide and war crimes investigations.

Investigations and prosecutions of the crime of genocide, crimes against humanity and war crimes have steadily risen within the EU since 2016, according to Eurojust, the agency for judicial co-operation among member states.

Last year 1,547 new cases were opened, compared with 1,073 in 2016 — an increase of 44 per cent increase on five years earlier.

In 2021, 3,171 cases were ongoing across all member states.

It comes as a Russian soldier, 21, was sentenced to life in prison this week for killing a Ukrainian civilian, in the first war crimes trial held since Russia invaded Ukraine.

Sgt Vadim Shishimarin was found guilty of shooting a Ukrainian civilian in the head in a village in the north-eastern Sumy region in the early days of the war.

While that case did not involve the EU, millions of Ukrainians have fled to member states since Russia invaded three months ago.

Eurojust says the rise in investigations can be attributed, in part, to the escalation of conflicts and human rights violations near EU borders, most recently in Ukraine, Belarus and Syria.

It says this has led to an influx of refugees into member states and national authorities now have a higher level of expertise which has led to an increase in investigations.

European commissioner for justice Didier Reynders said war crimes must be prosecuted.

“In the current situation, we must recognise that peace in Europe cannot be taken for granted,” he said.

“With war, often come war crimes, which violate the most fundamental laws of international order. We must defend these laws at any cost because the consequences for the victims, and humanity, are too grave to accept.”

The latest investigation findings were presented during the 7th EU Day Against Impunity for Genocide, Crimes against Humanity and War Crimes, organised by the French Presidency of the Council, the commission, Eurojust and the EU's Genocide Network.

“The EU Day Against Impunity serves to remind us of core international crimes that so far have been left unanswered and to strengthen our collective efforts in getting justice done,” Eurojust president Ladislav Hamran said.

“It leads Eurojust to work with prosecutors and investigators in different corners of the world, who count on our partnership and support.

“This is the front line of justice, and a cornerstone in protecting the rule of law against core international crimes going unpunished.”

Eurojust and the Genocide Network support national authorities in their investigations and prosecutions of core international crimes.

The EU Day Against Impunity aims to raise awareness of the most heinous crimes by promoting national investigations and prosecutions.

Bio:

Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour

Favourite Hobby: Serving poor people 

Favourite Book: The Alchemist by Paulo Coelho

Favourite food: Fish and vegetables

Favourite place to visit: London

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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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UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
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  • £250m to train new AI models
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COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
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Updated: May 24, 2022, 12:54 PM