Chair of the court Laurence Massart reads the verdicts in the trial of 10 men charged over the 2016 attacks on Brussels. AFP
Chair of the court Laurence Massart reads the verdicts in the trial of 10 men charged over the 2016 attacks on Brussels. AFP
Chair of the court Laurence Massart reads the verdicts in the trial of 10 men charged over the 2016 attacks on Brussels. AFP
Chair of the court Laurence Massart reads the verdicts in the trial of 10 men charged over the 2016 attacks on Brussels. AFP

Victims of 2016 Brussels terror attacks 'satisfied' after six convicted of murder


Sunniva Rose
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Victims and lawyers involved in Belgium’s largest trial expressed satisfaction on Tuesday after a jury found six out of 10 defendants guilty of murder and attempted murder in two ISIS claimed attacks in Brussels in 2016.

“I’m very happy,” said Philippe Vandenberghe, a former employee at Zaventem airport, where one of the two suicide attacks took place on March 22, 2016. “We hope to be able to soon turn the page.”

Pierre-Yves Desaive, who also survived the airport attack, thanked the jury of 12 Belgian citizens who had been deliberating in a secret location since July 6.

“What they have heard and seen in the past seven months will be heavy for them to bear,” Mr Desaive told reporters.

The trial, which started in December, will hold separate hearings in September to determine sentences.

The jury granted the status of victims to three people who died in the months and years after the attacks: Mathieu Fischer, Shanti de Corte and Xavier Legrand.

This brings the official number of dead to 35 instead of 32, as previously stated.

Ms de Corte, who was at Zaventem airport when it was hit by the attacks, was 23 years old when she asked to be euthanisied in May 2022.

She suffered from major PTSD and tried to commit suicide several times, said presiding judge Laurence Massart.

Mr Legrand's cancer treatment stopped working after his treatment for wounds sustained in the metro attack and he died in February 2017. Mr Fischer died by suicide in April 2021.

Abdeslam and Abrini found guilty on all charges

Six of the defendants were found guilty on all charges of murder, attempted murder and participation in a terrorist organisation.

They include French national Salah Abdeslam and Belgian-Moroccan Mohamed Abrini.

Abrini is known as the “man with the hat” after a picture of him pushing a trolley at Zaventem airport taken shortly before the attacks was widely circulated.

Both men had already been sentenced to life in prison in a separate trial in Paris last summer for their role in deadly attacks against the French capital in November 2015.

Abdeslam is the only survivor of the group that carried out the attacks in France.

His media notoriety turned him into a symbol which “reinforced the determination of the [Brussels] group to act,” said Ms Massart, who read the verdict out loud to the court for more than five hours, ending shortly after midnight.

Abdeslam actively took part in the wave of attacks on European soil perpetrated by ISIS which aimed at killing a maximum number of people with explosives and weapons of war, according to Ms Massart.

Abrini’s lawyer Stanislas Eskenazi told reporters that he was not surprised by the verdict because his client had pleaded guilty even though he had minimised his role in the preparation of the attacks.

“He welcomed the verdict with [a sense of] responsibility,” said Mr Eskenazi. “He had confessed from the start and had recognised that he recognised his responsibility” in the attacks.

The other defendants who were also found guilty on all three counts are Swedish national Osama Krayem, and Belgian-Moroccan citizens Ali El Haddad Asufi and Bilal El Makhouki.

Osama Atar, who was found guilty of being the cell’s ringleader, is presumed to have died in Syria in 2017.

The jury was not convinced by El Makhouki’s plea of guilt for complicity in war crimes and found that he was guilty of terrorism crimes.

The jury said that they based their argument on previous comments made by El Makhouki, including the fact that he had told investigators in 2016 that Syria, not Belgium, was a “war zone.”

El Makhouki's lawyer said last month that his client’s crimes were a continuation of the civil war in Syria.

In a surprising twist, Tunisian national Sofien Ayari was absolved of charges of murder and attempted murder. He was, however, found guilty of participation in a terrorist organisation.

Ayari had already been sentenced to 30 years in prison in the Paris trial last year and to 20 years in Belgium in 2018 for his role in a shoot-out with police during which Abdeslam was present.

Both Ayari and Abdeslam were arrested after the shoot-out took place, eight days before the attacks on the Belgian capital.

Abdeslam failed to convince the jury that he could not have been aware of the cell’s plans to attack Brussels because he was in prison at the time.

Ayari 'satisfied' with verdict

Abrini said during the trial that their arrest changed the cell's plans, which had initially been to launch a second attack in France during the UEFA Euro 2016 championships.

After the arrest, they hastily planned an attack against Brussels, according to Abrini.

The court found that Ayari did not intend to take part in terrorist attacks on European soil and wished at the time to return to fight in Syria.

He travelled to Syria in 2014 to join ISIS and left in mid-2015 for Europe.

“It is likely that the accused wished to return to Syria and not to remain available to the group to commit terrorist acts,” said Ms Massart.

Ayari’s lawyer Laura Severin said that the main difference between her client and Abdeslam was that written testaments linked to Abedslam were found by Belgian investigators, but none were found for Ayari.

“He is satisfied” with the verdict, Ms Severin said. “He said from the start that he was determined to return to Syria.”

Lawyer Jean-Philippe Mayence, who represented victims of the attacks, said that the difference made by the court between Ayari and Abdeslam reflected “extremely thorough work” on the part of the jury.

Belgian Rwandan national Herve Bayingana Muhirwa, who converted to Islam shortly after his younger brother's death in 2011, was found guilty of participation in a terrorist group but not of murder or attempted murder.

His lawyer Vincent Lurquin told reporters that he hoped that Muhirwa would be freed after sentences are issued in two months.

Ibrahim Farisi embraces his lawyer after being found not guilty of all charges in Brussels. AFP
Ibrahim Farisi embraces his lawyer after being found not guilty of all charges in Brussels. AFP

He has been imprisoned since the 2016 attacks.

Two brothers, Smail and Ibrahim Farisi, were acquitted on all charges. Smail Farisi had rented a flat to Krayem and one of the suicide bombers but said he were unaware of their intentions.

The brothers cleaned the flat after the attacks on March 23, 2016.

Ibrahim Farisi was seen hugging his lawyer after the verdict, but declined to talk to reporters.

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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

The Old Slave and the Mastiff

Patrick Chamoiseau

Translated from the French and Creole by Linda Coverdale

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

Updated: July 26, 2023, 3:36 PM