A belt charged with explosives was found in a house where an extremist cell plotted to attack people in Barcelona with bombs, Spanish police said on Wednesday.
The plotters switched to attacking with vehicles rather than bombs when a fatal explosion at the house in Alcanar derailed their original plan.
On Tuesday two people alleged to have been part of the extremist cell were provisionally jailed after a court in Madrid heard that the group had been making bombs for an imam, who was planning a suicide bombing in Barcelona.
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Abdelbaki Es Satty, an imam, was identified as the leader of the cell by the two jailed suspects Mohamed Houli Chemlal, 21, and Driss Oukabir, 28.
It is not known whether the belt found at the house was going to be used by Mr Es Satty, who died along with another cell member during the explosion.
The vehicle attack in Barcelona left 13 people dead and over 100 injured, while the second attack in Cambrils killed one person and left several injured. A 15th victim was stabbed to death by an attacker who fleeing the scene in Barcelona.
One of the jailed survivors, Mr Houli Chemlal is believed to be key in understanding the extent of the plot, according to investigators, as he was the only person to make it out of the blast in Alcanar alive.
Mr Houli Chemlal said he survived because he had been outside the house when the explosion occurred washing the dishes. He was later arrested in hospital.
More than 100 tanks of butane gas, nails to be used as shrapnel and 500 litres of a highly flammable liquid known as acetone were also discovered at the house by the police.
The six attackers who were shot dead by police, which included the five in Cambrils and the driver of the van, Younes Abouyaaqoub, were now known to be wearing fake suicide belts.
Police are also investigating materials found during raids, which took place in northeastern Spain, at a cybercafe in Ripoll and a house in Vilafranca del Penedes.
Five films to watch
Castle in the Sky (1986)
Grave of the Fireflies (1988)
Only Yesterday (1991)
Pom Poki (1994)
The Tale of Princess Kaguya (2013)
Biog
Age: 50
Known as the UAE’s strongest man
Favourite dish: “Everything and sea food”
Hobbies: Drawing, basketball and poetry
Favourite car: Any classic car
Favourite superhero: The Hulk original
The%C2%A0specs%20
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Zayed Sustainability Prize
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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Jetour T1 specs
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Power: 254hp
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The Specs:
The Specs:
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Transmission: 8-speed automatic
Power: 444bhp
Torque: 600Nm
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The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
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Fuel consumption: 11.2L/100km
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Price: expected to start at Dh1,432,000
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Stree
Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Results
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
The specs: 2017 Lotus Evora Sport 410
Price, base / as tested Dh395,000 / Dh420,000
Engine 3.5L V6
Transmission Six-speed manual
Power 410hp @ 7,000rpm
Torque 420Nm @ 3,500rpm
Fuel economy, combined 9.7L / 100km
