Salah Abdeslam has been given a life sentence after being found guilty of murder carried out during the 2015 Paris attacks that killed 130 people.
Nineteen other people, 10 of whom are in custody, were also found guilty of crimes including helping to provide the attackers with weapons or cars and planning to take part in the attack.
Crowds had gathered outside the central Paris court on Wednesday to hear the verdict in the trial of those involved in France's worst peacetime attack.
The Bataclan music hall, six bars and restaurants and the perimeter of the Stade de France sports arena were hit in hours-long attacks across the French capital.
Abdeslam was found guilty on terrorism and murder charges, Judge Jean-Louis Peries said.
He was sentenced to a full-life term, which offers only a small chance of parole after 30 years. Such sentences have been pronounced only four times they were introduced in 1994.
The Belgian-born Frenchman, 32, is the only surviving member of the group that carried out the attacks.
Abdeslam said during the trial that he had chosen at the last minute not to detonate his explosive vest. But, based on the investigations and hearings, the court ruled otherwise.
"The court considered that the explosive vest malfunctioned," Mr Peries said.
Of the defendants besides Abdeslam, 18 were handed various terrorism-related convictions, and one was convicted on a lesser fraud charge.
A childhood friend of Abdeslam, Mohamed Abrini, who was accused of providing logistical support, was also sentenced by the court to a life sentence, with a minimum of 22 years.
Thirteen other people, 10 of whom were also in custody, were also in the courtroom. Six more were tried in their absence.
Some have taken responsibility for their role in the attacks. Others have not said a word. Those accused of crimes are not required to enter a plea in French trials.
The ruling can be challenged on appeal. For some victims, the fact that such a long, intense trial is about to end, stirs mixed feelings.
It has been a trial like no others, partly because of its length of 10 months, but also for the time devoted to allowing victims to give evidence about their struggles.
Relatives of those killed also spoke of how hard it was to move on.
“We became this huge community which wanted justice to exist, and that was very strong,” said Arthur Denouveaux, a survivor of the Bataclan attack, and the president of victims' association Life for Paris.
“I think we can be proud of what we achieved."
Mr Denouveaux said the trial surpassed victims' expectations “because terrorists spoke, terrorists in a way answered to our testimonies. That was so unexpected, that never happens in terrorist trials”.
“It is a relief because it means that this trial is behind me and I can go on with my life.
“There is also a little bit of fear … it filled our lives for the past 10 months and what will replace it?
"But we have overcome a terrorist attack. It will be easier to overcome the emptiness following the trial.”
Kat Wightman's tips on how to create zones in large spaces
- Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
- Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
- Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
- Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
- Use a considered collection of prints and artworks that work together to form a cohesive journey.
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
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
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