Zlatko Dalic was left to rue the penalty decision that he says changed Croatia’s World Cup semi-final against Argentina, but he still conceded the South Americans deserved to reach Sunday’s showpiece.
Croatia, runners-up in Russia in 2018, were beaten 3-0 by Lionel Messi and teammates at Lusail Stadium on Tuesday night.
Messi, the Argentine captain, opened the scoring with a 34th-minute penalty after Croatia goalkeeper Dominik Livakovic collided with opposing forward Julian Alvarez.
Croatia protested the award, with midfielder Mateo Kovacic seemingly booked for making his point too forcefully. Dalic said also that his side should have had a corner before Argentina broke forward to earn the spot-kick.
In the post-match press conference, the former Al Ain manager said: "Everything was in our hands. We played well for half an hour and had possession. We were not a threat but did have control.
"We conceded a goal, which was very suspicious. The situation leading to the penalty... it was a little too cheap, a bit too easy to be honest.
"Our goalkeeper did what he did and these are the new rules. This goal took the match in a different direction."
Dalic, who four years ago guided Croatia to their best World Cup finish, did open his press conference by congratulating Argentina on their win.
However, he lamented the lack of a genuine goalscorer in the squad saying that, while his team had plenty of possession, they failed to really threaten their opponents. Croatia now face the loser in the other semi-final, between France and Morocco, in Saturday’s third-place play-off.
"We have prepared everything but we missed a real, genuine attacker," he said.
"We lost the match. I have nothing to complain about regarding the boys. They gave their best during this whole tournament.... It is a deserved defeat.
"I congratulate Argentina on the victory. We have to pull ourselves together, raise our heads. I can't blame the boys for anything - we are going into the fight for third place. We don't have much to complain about."
Dalic said his team created "good situations" but failed to produce clear-cut chances.
Asked if this was the conclusion of the cycle of stars that took Croatia to successive World Cup semi-finals – captain Luka Modric is 37 – Dalic said: "Perhaps this is the end of the World Cup generation for a couple of them who have reached a certain age. We'll have to see for the 2026 World Cup.
"I believe this generation will slowly finish off their career at Euro 2024.
"It's an excellent generation who two times in a row reached the semi-finals. It would have been excellent if they'd won the trophy as a crowning moment."
Dalic, who managed UAE club Al Ain before taking the Croatia job, was quizzed about his own future in the aftermath of the defeat, but replied: "I will continue. My contract is to 2024, after the European Championships, and in six months we have the League of Nations and we have World Cup qualifiers. My plan is to take Croatia to Euro 2024."
Argentina v Croatia ratings
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Manikarnika: The Queen of Jhansi
Director: Kangana Ranaut, Krish Jagarlamudi
Producer: Zee Studios, Kamal Jain
Cast: Kangana Ranaut, Ankita Lokhande, Danny Denzongpa, Atul Kulkarni
Rating: 2.5/5
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
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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
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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer