A US judge on Monday denied a family's attempt to sue Lebanon on allegations that the country's security agency kidnapped and tortured their relative before he died in America.
Amer Fakhoury, 57, a Lebanese American, died in August 2020 after suffering from Stage 4 lymphoma.
His family’s lawsuit, filed in Washington last year against Iran, says he developed the illness and other serious medical issues while imprisoned during a visit to Lebanon over decades-old murder and torture charges that he denied.
The family had sought to expand the lawsuit to also sue Lebanon.
Fakhoury’s detention in 2019 and release in 2020 marked another strain in relations between the US and Lebanon, which is beset by one of the world’s worst economic disasters and squeezed by tension between Washington and Iran.
Lawyers representing Lebanon’s security agency, the General Directorate of General Security, first asked to intervene in the Fakhoury family’s lawsuit against Iran to have the allegations against Beirut stricken.
That request also was denied by US District Judge John Bates in his order on Monday.
The Lebanese security agency claimed the lawsuit falsely accused it and its director of “serious crimes of kidnapping, torture and killing at the direction or aid of alleged terrorist organisations”.
The Fakhourys’ lawyer, Robert Tolchin, had asked for permission to formally sue Lebanon.
The family’s lawsuit initially said it was possible to sue Iran under an exception to the Foreign Sovereign Immunities Act, as it has been designated as a “state sponsor of terrorism” since 1984.
The suit also described Hezbollah, a dominant political and militant force in Lebanon, as an “instrument” of Iran.
Mr Tolchin had said the Fakhourys interpreted the Lebanon security agency’s request to intervene as a waiver of sovereign immunity. A lawyer for the agency denied that and the judge agreed.
Mr Bates wrote that there was “insufficient evidence for the court to conclude" that the agency intended to waive its sovereign immunity.
Iran has yet to respond to the lawsuit. It has ignored others filed against it in American courts after its 1979 revolution and US embassy hostage crisis.
Fakhoury's imprisonment in Lebanon took place in September 2019, not long after he became an American citizen.
A restaurateur in New Hampshire, he visited his home country on holiday for the first time in nearly 20 years.
A week after he arrived, he was jailed and his passport was seized, his family has said.
The day before he was taken into custody, a newspaper close to the Iranian-backed Hezbollah published a story accusing him of playing a role in the torture and killing of inmates at a prison run by an Israeli-backed Lebanese militia during Israel’s occupation of Lebanon two decades ago.
Fakhoury was a member of the South Lebanon Army.
The article called him the “butcher” of the Khiam Detention Centre, which was notorious for human rights abuses.
Fakhoury’s family said he had worked at the prison as a member of the militia, but that he was a clerk who had little contact with inmates.
When Israel withdrew from Lebanon in 2000, Fakhoury left the country like many other militia members who feared reprisals. He arrived in the US in 2001.
As early as 2018, Fakhoury had sought assurances from the US State Department and the Lebanese government that he could visit Lebanon freely.
His family said he was told there were no accusations against him in Lebanon and no legal matters that might interfere with his return.
Upon his return to Lebanon, Fakhoury was held for five months before he was formally charged, his family said.
By then, he had dropped more than 27 kilograms, was suffering from lymphoma and had rib fractures, among other serious health problems, they said.
Eventually, the Lebanese Supreme Court dropped the charges against Fakhoury.
He was returned to the US on March 19, 2020, on a US Marine Corps Osprey aircraft and died five months later.
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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