Xavi said "serious defensive mistakes" were to blame for Barcelona's 3-3 draw with Inter Milan on Wednesday night, which leaves his side on the brink of another Champions League group-stage exit.
In a thrilling match at Camp Nou, Barca twice cancelled out Inter leads having broken the deadlock through Ousmane Dembele in the 40th minute. Nicolo Barella levelled for Inter five minutes after the break and Lautaro Martinez gave the visitors the lead midway through the half.
Robert Lewandowski pulled Barcelona level, before Robin Gosens made it 3-2 to Inter at the end of normal time. But there was still time for more late drama as Lewandowski grabbed his second and earned Barca a point.
However, the result does little favours for Barca's hopes of avoiding a second successive group stage exit. The Catalans, third in Group C and three points behind second-placed Inter, need bottom side Viktoria Plzen to avoid defeat against the Italians next time out while also ensuring they beat leaders Bayern Munich.
“We don’t depend on ourselves and the Champions League is very complicated," Barca manager Xavi said. "Football is a game of mistakes and we have to minimise them. In Munich it was effectiveness, in Milan other circumstances and tonight it was defensive mistakes.”
Xavi took charge at Barca last November with the team on the verge of being eliminated from their Champions League group. That exit was confirmed in one of Xavi's first games with defeat to Bayern, and once again the German champions are involved in Barca's hopes of keeping their campaign alive.
“The truth is that this Champions League is being cruel to us. From Munich, through Milan and tonight, we deserved more,” Xavi said.
Barcelona v Inter Milan player ratings
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BARCELONA PLAYER RATINGS: Marc-Andre Ter Stegen – 7. Beaten by Dzeko’s 16th-minute effort which hit the bar and bounced down just in front of his line. Saved from Mkhitaryan on 24 and Dumfries on 27. Big save from Calhanoglu on 59 but Inter scored three, benefitting from some pinball football on a wild, engrossing night. So exposed for Gosens’ third he could do little. Stunning save after 95 minutes. EPA -

Marcos Alonso – 5. His height meant he started ahead of the more regular left backs Jordi Alba and Alejandro Balde. Biggest moment came as he blocked a one-on-one Inter attack after 61, but he struggled to control Dumfries. EPA -

Gerard Pique – 4. Big name, mixed performance. After 49 minutes he was playing well and in the Inter box trying to set up Pedri. A minute later he signalled the all clear to his teammates – except it wasn’t and Inter equalised. Looked like a risk too often. EPA -

Eric Garcia – 7. Spun a 14th-minute ball forward towards Pedri as Barca searched for an equaliser. Beaten by Martinez for Inter’s second but super cross for Lewandowski to make it 3-3. “What can I do?” asked his boss Xavi. “If the defence fails, I fail too.” AFP -

Sergi Roberto – 7. Saw his 30th-minute shot from distance spilled by Onana. Assisted for Dembele to open the scoring with a cross along the byline. Moved into the middle when Barca attacked, but they were too easy to turn over on the defence and he was caught out. EPA -

Sergio Busquets – 6. Gave the ball away to Calhanoglu, which led directly to Inter’s second. Was next seen looking forlorn having been substituted a minute later. AFP -

Gavi – 7. Lost the ball which led to Inter’s best first half attack. In front of a huge 92,302 crowd, Barca started well. “The first half was excellent,” said Xavi. “They suffered a lot. And in the second, mistakes cost us dearly. We tried until the end but it couldn’t happen.” AFP -

Pedri – 6. Buzzing in and about the centre. Smashed by Di Vrij in a yellow card tackle on 56. Dribbled past two defenders on 57 but his shot was easily saved and one of football’s best players won’t be playing Champions League. “The competition has been cruel to us,” said Xavi. “In Munich, with effectiveness. In Milan, due to many circumstances. Today, because of mistakes. Today the word is cruelty.” Getty -

Ousmane Dembele – 7. He tried to run at men in Milan, without success. At home, he tried to be cuter, whipping crosses in. Curled a shot on target after 26. Got ahead of his man to equalise for Barca’s with a side foot – which he and his teammates celebrated with passion and fury. Always a threat, sometimes too selfish in second half. Booked. AFP -

Robert Lewandowski – 9. Ninth-minute header was cleared off the line. Outraged by the heavy challenges of Skriniar. Put ball in the net on 70 but it was offside. His persistence made it 2-2, with a header then a shot which deflected in. He gave it his all and the best came at the last with a splendid header to make it 3-3. Reuters -

Raphinha – 6. Early ball into the box and swung a 10th minute shot over. Underhit free-kicks and really should have hit the target from a Lewandowski cross on 36. Almost made it 2-0, curling a shot wide of Onana’s post. AFP -

SUBS: Frenkie De Jong Busquets 64’) – 8. Made a difference, testing Onana on 72. On this performance, he should have started. Getty -

Ansu Fati (Raphinha 64’) – 6. Difficult against a six-man Inter defence. EPA -

Alejandro Balde (Alonso 72’) – 6. Super cross after bombing down the line which led to the second goal. Getty -

Franck Kessie (Roberto 72’) – 7. A Xavi signing, but one he’s reluctant to start. Brought on with three other subs as Barca pushed for a win they couldn’t record, but he created a chance for Lewandowski. Getty -

INTER MILAN PLAYER RATINGS: Andre Onana – 6. Unconvincing when dealing with a shot and cross from Dembele as well as Roberto’s strike from outside the box. Also rushed out well to deny Pedri and palmed Lewandowski’s attempt away. Wrongfooted by the deflection off Bastoni for Lewandowski’s goal but did outstandingly to pick out Martinez. AFP -

Milan Skriniar – 6. Let Lewandowski know he was there in the early stages, but had a mixed game, making a good header to clear Raphinha’s free-kick delivery while also kicking a simple pass out of play. Got away with a slip at a horrible moment. Blocked Fati’s late shot. Getty -

Stefan de Vrij – 5. Beat Pique to win a vital header and made some perfectly-timed challenges in and around his own box. However, he completely missed the ball when an opportunity arose to score at the other end and his poor clearance fell to Lewandowski for the equaliser. Booked for a late challenge on Pedri. Getty -

Alessandro Bastoni – 7. Stood up well when Lewandowski was twisting and turning in the box and made a good clearance to stop Pedri’s ball through. Dealt with Lewandowski brilliantly when Dembele swung a cross in then played the ball that assisted Barella. Showed great composure when being closed down in a potentially dangerous area but was unlucky that Lewandowski’s shot deflected off him and past Onana. AFP -

Denzel Dumfries – 4. Made a great burst forward to get a chance on goal but smashed the ball straight at Ter Stegen. Completely lost Dembele for the opener. Couldn’t find Martinez with his cross after doing well to get forward, then got behind Pique but tried to cut the ball back instead of shooting and saw it cut out. Reuters -

Nicolo Barella – 8. Showed plenty of energy, putting in a lot of good work to help out his defence. Did brilliantly to pickpocket Gavi and set up Dumfries for a chance that wasn’t taken, but then nipped behind Pique and capitalised on the centre-back’s mistake to equalise. Reuters -

Hakan Calhanoglu – 7. Put in a free-kick delivery that caused chaos in the Barcelona box and deserved a finish. His ambitious shot caused problems for Ter Stegen. Delivered the pass that assisted Martinez. AFP -

Henrikh Mkhitaryan – 6. Made some solid defensive contributions including a clearance off the line and a great tackle on the edge of his own box, but he couldn’t keep up with Roberto in the build-up to the opener. Had a decent shot saved. Booked for a cynical foul on De Jong. EPA -

Federico Dimarco – 5. Showed a lack of quality at times, overhitting his pass to Barella when there was an opportunity to break and conceding a goal kick with a poor corner delivery. Did well to impede Lewandowski when Onana spilled Roberto’s shot but was then beaten too easily by Raphinha in the build-up to the opener. EPA -

Lautaro Martinez – 8. It wasn’t a game where the Argentine had many opportunities, but he took the only real one that came his way by chesting the ball away from Garcia and firing in off both posts. Then played a perfectly-weighted pass to set up Gosens for the winner and should have had another assist for Kristjan Asllani. Booked for kicking the ball away. AFP -

Edin Dzeko – 6. Had moments where he did brilliantly to hold up the ball and bring teammates into the game, while he even made some good defensive headers. Was desperately unlucky to see his shot hit the crossbar and stay out, before his effort was stopped by a great Gavi block. EPA -

SUBS: Matteo Darmian (Dimarco 67’) – 5. Struggled against Dembele at times and was even nutmegged by the Frenchman. AFP -

Robin Gosens (Calhanoglu 76’) – 7. Having been unlucky with a couple of his runs going forward, he applied the coolest of finishes to score Inter’s third. Unlucky to see his header saved in the final seconds. EPA -

Raoul Bellanova (Dzeko 76’) – N/R. Unable to challenge Lewandowski as he headed in the last equaliser, then made a great tackle on Balde before losing the ball and putting his team in an awkward situation. Delivered a cross that Gosens almost scored from in the final seconds (no match photo available). EPA -

Kristjan Asllani (Barella 85’) – N/R. Did well to win the ball back in his box seconds after Gosens’ goal but should have had a goal of his own after being slipped through by Martinez. Getty -

Francesco Acerbi (Bastoni, 85’) – N/R. Got an important header on two Pedri crosses but couldn’t do enough to help his side earn all three points. Getty
“The first half was excellent, we only conceded a chance to [Edin] Dzeko, we went into the break satisfied, but we conceded too much in the second half, we made serious defensive mistakes that are very expensive in the Champions League. It’s not just about attacking, it’s also about defending.”
In contrast to their European struggles, albeit admittedly in a tough group, Barcelona are in fine form domestically, sitting joint-top of La Liga alongside rivals Real Madrid having won seven and drawing one of their opening eight games.
Indeed, Barca's next assignment is the first Clasico of the season with a trip to Real Madrid's Santiago Bernabeu on Sunday.
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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
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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.
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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.
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Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
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