• Soccer Football - LaLiga - Osasuna v FC Barcelona - El Sadar Stadium, Pamplona, Spain - November 8, 2022 FC Barcelona's Gerard Pique during the warm up before the match REUTERS / Vincent West
    Soccer Football - LaLiga - Osasuna v FC Barcelona - El Sadar Stadium, Pamplona, Spain - November 8, 2022 FC Barcelona's Gerard Pique during the warm up before the match REUTERS / Vincent West
  • Barcelona's Gerard Pique on his phone before the match. Reuters
    Barcelona's Gerard Pique on his phone before the match. Reuters
  • Barcelona's Gerard Pique, left, takes part in the warmup. AP Photo
    Barcelona's Gerard Pique, left, takes part in the warmup. AP Photo
  • Barcelona defender Gerard Pique. EPA
    Barcelona defender Gerard Pique. EPA
  • Barcelona defender Gerard Pique warms up ahead of the match against Osasuna. EPA
    Barcelona defender Gerard Pique warms up ahead of the match against Osasuna. EPA
  • Barcelona's Robert Lewandowski fouls Osasuna's David Garcia before being shown a red card. Reuters
    Barcelona's Robert Lewandowski fouls Osasuna's David Garcia before being shown a red card. Reuters
  • Barcelona's Polish forward Robert Lewandowski reacts as he is sent off. AFP
    Barcelona's Polish forward Robert Lewandowski reacts as he is sent off. AFP
  • Barcelona's Robert Lewandowski with coach Xavi after being sent off. Reuters
    Barcelona's Robert Lewandowski with coach Xavi after being sent off. Reuters
  • Barcelona's Pedri, right, celebrates with teammate Ousmane Dembele after scoring his team's equaliser against Osasuna. AFP
    Barcelona's Pedri, right, celebrates with teammate Ousmane Dembele after scoring his team's equaliser against Osasuna. AFP
  • Barcelona's Spanish midfielder Pedri celebrates. AFP
    Barcelona's Spanish midfielder Pedri celebrates. AFP
  • Barcelona's Spanish midfielder Pedri celebrates after scoring his team's first goal. AFP
    Barcelona's Spanish midfielder Pedri celebrates after scoring his team's first goal. AFP
  • Barcelona's Brazilian forward Raphinha celebrates after scoring his team's second goal. AFP
    Barcelona's Brazilian forward Raphinha celebrates after scoring his team's second goal. AFP
  • Barcelona's Gavi and Raphinha celebrate. AFP
    Barcelona's Gavi and Raphinha celebrate. AFP

Gerard Pique denied Barcelona farewell after being sent off against Osasuna


Steve Luckings
  • English
  • Arabic

Gerard Pique's last match for Barcelona ended in ignominy on Tuesday when the defender was shown a red card for remonstrating with the referee during the team's 2-1 win at Osasuna.

Robert Lewandowski was also shown a red card during the first half of a bad-tempered match in which Barca trailed to a sixth-minute David Garcia header before second-half goals from Pedri and Raphinha secured victory.

Pique, 35, announced last week that he was calling time on a glittering career after the Liga match against Osasuna where he was named amongst the substitutes by head coach Xavi.

Barca were incensed by what they perceived was a foul on Marcos Alonso in the buildup to Osasuna's opener and Lewandowski's sending off for a second bookable offence in the 31st minute

Pique sought out referee Jesus Gil Manzano on the pitch as the players and officials headed down the tunnel for half time and was shown a red card for taking his protests too far.

The referee's report claimed Pique said, "You are the referee who has most screwed Barcelona by some distance" before hurling an obscenity at the official.

It meant Pique was denied a farewell appearance on the pitch following his emotional send off at Camp Nou on Saturday in Barca's 2-0 La Liga win over Almeria.

Pedri equalised from a rebound three minutes after the break and Raphinha came off the bench to score Barca's winner five minutes from full time, with a brilliant dipping header from outside the box that looped over the goalkeeper into the net.

Barca ratings vs Osasuna

  • BARCELONA PLAYER RATINGS: Marc-Andre Ter Stegen – 7. Beaten by a slight deflection against the side who started the night in fifth and would have risen to third had they held onto their deserved lead. They didn’t as Barcelona recorded a huge win. Two key second half stops. AFP
    BARCELONA PLAYER RATINGS: Marc-Andre Ter Stegen – 7. Beaten by a slight deflection against the side who started the night in fifth and would have risen to third had they held onto their deserved lead. They didn’t as Barcelona recorded a huge win. Two key second half stops. AFP
  • Alejandro Balde – 8. Had his side’s first effort on goal, a shot which went wide after 22. Bested the talented Avila. Integral to the team which will be top of La Liga until December 31 at least. AP
    Alejandro Balde – 8. Had his side’s first effort on goal, a shot which went wide after 22. Bested the talented Avila. Integral to the team which will be top of La Liga until December 31 at least. AP
  • Andreas Christensen – 6. Had his work cut out against a motivated and high pressing Osasuna side (no match photo available). AP
    Andreas Christensen – 6. Had his work cut out against a motivated and high pressing Osasuna side (no match photo available). AP
  • Marcos Alonso – 6. Blocked Osasuna’s first effort on goal, yet he looked to have been clearly fouled before the home team went ahead. The referee had a different view. Did OK thereafter. AFP
    Marcos Alonso – 6. Blocked Osasuna’s first effort on goal, yet he looked to have been clearly fouled before the home team went ahead. The referee had a different view. Did OK thereafter. AFP
  • Jordi Alba – 8. Booked. Engaged. Involved. Attacks. Defends. He’s still got it. AFP
    Jordi Alba – 8. Booked. Engaged. Involved. Attacks. Defends. He’s still got it. AFP
  • Pedri – 8. The best of a mediocre bunch in the first half, he equalised after 47 minutes, wrong-footing the defenders with his shot. AFP
    Pedri – 8. The best of a mediocre bunch in the first half, he equalised after 47 minutes, wrong-footing the defenders with his shot. AFP
  • Sergio Busquets – 5. Gave away the corner before Osasuna’s David Garcia got away from him to head the opening goal on six minutes. Caught in possession under early Osasuna pressure. Calmed down as his 10-men side won a game they didn’t really deserve to. EPA
    Sergio Busquets – 5. Gave away the corner before Osasuna’s David Garcia got away from him to head the opening goal on six minutes. Caught in possession under early Osasuna pressure. Calmed down as his 10-men side won a game they didn’t really deserve to. EPA
  • Frenkie De Jong – 8. Involved in the build-up for Barcelona’s equaliser and he directly set up the winner. He celebrated wildly – as did his manager as they moved five points clear at the top of the league. Reuters
    Frenkie De Jong – 8. Involved in the build-up for Barcelona’s equaliser and he directly set up the winner. He celebrated wildly – as did his manager as they moved five points clear at the top of the league. Reuters
  • Ousmane Dembele – 5. Ran at players but with little threat as he was limited to a couple of wide shots. EPA
    Ousmane Dembele – 5. Ran at players but with little threat as he was limited to a couple of wide shots. EPA
  • Robert Lewandowski – 4. Combined with Dembele to get a shot off on 25, then received a second yellow card after 30 minutes with a nasty challenge on David Garcia. Deservedly sent off for only the second time in his career. The same referee has a history of sending off prominent Barcelona players. Reuters
    Robert Lewandowski – 4. Combined with Dembele to get a shot off on 25, then received a second yellow card after 30 minutes with a nasty challenge on David Garcia. Deservedly sent off for only the second time in his career. The same referee has a history of sending off prominent Barcelona players. Reuters
  • Ferran Torres – 6. Threw his head at a 41st minute De Jong corner and the ball went well over. Put the ball in the net three minutes later, but he was offside. Knocked the ball back for Pedri to shoot the equaliser. A goalless grafter. AP
    Ferran Torres – 6. Threw his head at a 41st minute De Jong corner and the ball went well over. Put the ball in the net three minutes later, but he was offside. Knocked the ball back for Pedri to shoot the equaliser. A goalless grafter. AP
  • SUBS: Gavi (Christensen 74’) – 7. His main action was to block a 91st minute shot on target as the Catalans defended their lead. EPA
    SUBS: Gavi (Christensen 74’) – 7. His main action was to block a 91st minute shot on target as the Catalans defended their lead. EPA
  • Raphinha (Dembele 74’) – 8. Produced an outrageous run and looping header for Barcelona’s winner after 85 minutes. Superb anticipation to stay onside before running past a defender onto De Jong’s pass. AP
    Raphinha (Dembele 74’) – 8. Produced an outrageous run and looping header for Barcelona’s winner after 85 minutes. Superb anticipation to stay onside before running past a defender onto De Jong’s pass. AP
  • Ansu Fati (Torres 78’) – 6. The busy young striker shot over after 92. EPA
    Ansu Fati (Torres 78’) – 6. The busy young striker shot over after 92. EPA
  • Chadi Riad (Pedri 90’) – NA. The 19-year-old Mallorca born Moroccan central defender came on for the final few minutes (no match photo available). EPA
    Chadi Riad (Pedri 90’) – NA. The 19-year-old Mallorca born Moroccan central defender came on for the final few minutes (no match photo available). EPA
  • Gerard Pique – 0. Didn’t make it off the bench for his final ever game as a Barcelona player – and that was partly because he was sent off at half time. Reuters
    Gerard Pique – 0. Didn’t make it off the bench for his final ever game as a Barcelona player – and that was partly because he was sent off at half time. Reuters

The win ensured Barca will go into the World Cup break top of the standings on 37 points but the victory was overshadowed by Pique and Lewandowski's red cards.

Poland striker Lewandowski was shown his first yellow card for dragging back Nacho Vidal in the 11th minute and 20 minutes later he received his marching orders after charging with his forearm in the face of Garcia.

It was only the second red card of Lewandowski's career, almost 10 years after he was sent off in the Bundesliga for Borussia Dortmund against Hamburg in February 2013.

It was an ill-tempered game, with both teams given four bookings each. Barcelona manager Xavi also received a yellow card following several outbursts at the referee.

"I'm proud of my team because they fought bravely against a though opponent and questionable decisions by the official," coach Xavi told Movistar Plus.

"I think the referee was too rigorous with Lewandowski. I wish the referees would speak about their decisions and explain themselves."

Barcelona sit five points ahead second-placed Real Madrid, who will host second-bottom Cadiz on Thursday.

Osasuna are sixth on 23 points.

Pique's career in pictures

  • Gerard Pique of Spain holds the World Cup aloft after the 2010 final against Netherlands at Soccer City Stadium on July 11, 2010 in Johannesburg, South Africa. Spain won the match 1-0. Getty Images
    Gerard Pique of Spain holds the World Cup aloft after the 2010 final against Netherlands at Soccer City Stadium on July 11, 2010 in Johannesburg, South Africa. Spain won the match 1-0. Getty Images
  • Lionel Messi, right, was a longtime Barcelona teammate of Gerard Pique before the former's departure for PSG in 2021. On Thursday Pique announced Saturday's La Liga match against Almeria will be his final match for the club at Camp Nou. Getty Images
    Lionel Messi, right, was a longtime Barcelona teammate of Gerard Pique before the former's departure for PSG in 2021. On Thursday Pique announced Saturday's La Liga match against Almeria will be his final match for the club at Camp Nou. Getty Images
  • Barcelona's defender Gerard Pique and his son Milan celebrate with the Champions League trophy after their win over Juventus at the Olympic Stadium in Berlin in 2015. AFP
    Barcelona's defender Gerard Pique and his son Milan celebrate with the Champions League trophy after their win over Juventus at the Olympic Stadium in Berlin in 2015. AFP
  • Former Barcelona midfielder Xavi, now first-team coach, celebrates with Gerard Pique after Pique scored their team's third goal during the Champions League quarter-final first leg against Shakhtar Donetsk at Camp Nou on April 6, 2011 in Barcelona, Spain. Getty Images
    Former Barcelona midfielder Xavi, now first-team coach, celebrates with Gerard Pique after Pique scored their team's third goal during the Champions League quarter-final first leg against Shakhtar Donetsk at Camp Nou on April 6, 2011 in Barcelona, Spain. Getty Images
  • Gerard Pique of Spain celebrates with the trophy after the Euro 2012 final victory against Italy at the Olympic Stadium on July 1, 2012 in Kiev, Ukraine. Getty Images
    Gerard Pique of Spain celebrates with the trophy after the Euro 2012 final victory against Italy at the Olympic Stadium on July 1, 2012 in Kiev, Ukraine. Getty Images
  • Gerard Pique, right, of Spain celebrates scoring his team's first goal with his teammate Sergio Ramos during the Euro 2016 Group D match against Czech Republic at Stadium Municipal on June 13, 2016 in Toulouse, France. Getty Images
    Gerard Pique, right, of Spain celebrates scoring his team's first goal with his teammate Sergio Ramos during the Euro 2016 Group D match against Czech Republic at Stadium Municipal on June 13, 2016 in Toulouse, France. Getty Images
  • Carles Puyol, left, formed a formidable defensive partnership with Gerard Pique during their time together at Barcelona. Getty Images
    Carles Puyol, left, formed a formidable defensive partnership with Gerard Pique during their time together at Barcelona. Getty Images
  • Gerard Pique and then partner Shakira pose with the trophy after Barcelona won the Copa del Rey final against Athletic at Camp Nou on May 30, 2015 in Barcelona, Spain. The pair announced a split in June 2022. Getty Images
    Gerard Pique and then partner Shakira pose with the trophy after Barcelona won the Copa del Rey final against Athletic at Camp Nou on May 30, 2015 in Barcelona, Spain. The pair announced a split in June 2022. Getty Images
  • Barcelona's Gerard Pique celebrates scoring their fourth goal during the Champions League match between Barcelona and Lyon in 2019. Reuters
    Barcelona's Gerard Pique celebrates scoring their fourth goal during the Champions League match between Barcelona and Lyon in 2019. Reuters
  • Gerard Pique developed into one of the world's most accomplished defenders under the guidance of Pep Guardiola after signing for Barcelona in 2009. Getty Images
    Gerard Pique developed into one of the world's most accomplished defenders under the guidance of Pep Guardiola after signing for Barcelona in 2009. Getty Images
  • Gerard Pique, left, of Spain clears the ball under pressure from England's David Beckham during his first international match for Spain in a friendly at the Ramon Sanchez Pizjuan Stadium on February 11, 2009 in Seville, Spain. Getty Images
    Gerard Pique, left, of Spain clears the ball under pressure from England's David Beckham during his first international match for Spain in a friendly at the Ramon Sanchez Pizjuan Stadium on February 11, 2009 in Seville, Spain. Getty Images
  • Barcelona's Gerard Pique sits on the bench before the La Liga match against Valencia on 29 October 2022. EPA
    Barcelona's Gerard Pique sits on the bench before the La Liga match against Valencia on 29 October 2022. EPA
  • Gerard Pique, right, spent four years on Manchester United's books from 2004 to 2008, playing alongside the likes of Cristiano Ronaldo, centre, and Nemanja Vidic. Getty Images
    Gerard Pique, right, spent four years on Manchester United's books from 2004 to 2008, playing alongside the likes of Cristiano Ronaldo, centre, and Nemanja Vidic. Getty Images
  • Gerard Pique of Manchester United celebrates scoring the opening goal with teammate Nemanja Vidic during the Champions League Group F match against Dynamo Kyiv at Old Trafford on November 7, 2007 in Manchester, England. Getty Images
    Gerard Pique of Manchester United celebrates scoring the opening goal with teammate Nemanja Vidic during the Champions League Group F match against Dynamo Kyiv at Old Trafford on November 7, 2007 in Manchester, England. Getty Images
  • Gerard Pique poses with Sir Alex Ferguson of Manchester United while holding a United scarf after signing for Manchester United on July 1, 2004 at Carrington Training Ground in Manchester, England. Getty Images
    Gerard Pique poses with Sir Alex Ferguson of Manchester United while holding a United scarf after signing for Manchester United on July 1, 2004 at Carrington Training Ground in Manchester, England. Getty Images
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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

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