Villarreal and Liverpool meet for the first time Thursday night in a competitive game, the semi-final first leg of the Europa League.
It is the fourth time the Yellow Submarines – named after the Beatles song – have reached a European semi-final since 2004, with each ending in disappointment.
Arsenal eliminated Manuel Pellegrini's team from the 2006 Uefa Champions League, while Valencia (2003/04) and Porto (2010/11) ended their hopes in the Uefa Cup/Europa League.
Villarreal, who sit comfortably in fourth in Primera Liga – a full 20 points behind Real Madrid in third – are excellent at home where they have won all six Europa League games at El Madrigal this season.
Coached by former midfielder Marcelino, 50, they have beaten Atletico Madrid, Real Madrid, Sevilla, Valencia and held Barcelona. In Europe, they have eliminated Bayer Leverkusen, Napoli and Sparta Prague.
Villarreal are the only one of the semi-finalists who have yet to win the competition and they are without a victory in their past 10 games against Premier League opponents.
They did win the first three games against English foes in the noughties starting with a triumph over Liverpool's neighbours Everton in 2004.
• Read more: Andy Mitten's La Liga in focus – Atletico Madrid in a great position to avenge 1974 Bayern Munich defeat
Relegated in 2012, Villarreal were promoted straight back to the Primera Liga with a slimmed down squad based around home-grown heroes such as midfield captain Bruno, clever loan signings and the odd experienced star such as Roberto Soldado, who joined from Tottenham Hotspur in 2015.
They have also recruited emerging youngsters from rivals, as was the case with Eric Bailly from Espanyol in 2015.
Villarreal’s football has been among the best in Spain for a decade. Their best players this season have been Denis Suarez, on loan from Barcelona and Congolese striker Cedric Bakambu, 25, who has scored nine goals in Europe this season.
Liverpool manager Jurgen Klopp, 48, is already a hugely popular figure among fans, for his personality as much as the spirit he has given the team.
However, he did not win in any of the five European games when he managed his sides in Spain, though his sides have won their last four home games against Primera Liga sides.
Liverpool fans are up for it.
“Since we beat [Manchester] United (in the last 16), optimism has been raised in the competition,” explains Peter Hooton, lead singer of The Farm and lifelong Liverpool fan.
“The win against [Borussia] Dortmund only added to that. When we drew Dortmund, we thought ‘That’s it, we’re out’. They’re a great team, but because of that miraculous comeback – and it genuinely surprised everyone – we’re in the semi-finals.”
The tournament has become a high point in Liverpool’s season, sitting as they do a disappointing seventh in the Premier League. Winning the competition could be their only route back into Europe next season.
“The Europa League wasn’t regarded as important, but because we’ve played and beaten United and Dortmund, we can see it will be a big achievement getting to the final in Basel.”
Hooton is realistic. He knows this is far from a vintage Liverpool team. “You can see there’s not much confidence in the team,” he explains. “It’s not Klopp’s team, but he has changed the way they play, he’s helped create a team spirit, but there’s a feeling that this team is not invincible.”
Two thousand Liverpool fans have travelled to Spain for the game in the 24,600 capacity El Madrigal, which can hold half the town’s population.
“There would be more if the game was in Seville, but people know there’s not much going on in Villarreal,” explains Hooton.
“It also coincides with the Hillsborough inquest verdict announcement and a lot of people understandably stayed in Liverpool to hear that.”
Liverpool have far more injuries to be concerned about than Villarreal. Christian Benteke, Emre Can, Joe Gomez, Jordan Henderson, Danny Ings, Divock Origi and Jordan Rossiter are not available to play. Villarreal’s only absence is Leo Baptistao. They are hoping that they can reach a major European final at the fourth time of asking.
For Liverpool, getting this far has been a bonus they did not expect.
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The specs
Engine: 3.5-litre V6
Power: 272hp at 6,400rpm
Torque: 331Nm from 5,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.7L/100km
On sale: now
Price: Dh149,000
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
Results
5pm: Wathba Stallions Cup Maiden (PA) Dh 70,000 (Dirt) 1,000m, Winner: Hazeem Al Raed, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Handicap (PA) Dh 85,000 (D) 1,000m, Winner: Ghazwan Al Khalediah, Hugo Lebouc, Helal Al Alawi
6pm: Maiden (PA) Dh 70,000 (D) 1,400m, Winner: Dinar Al Khalediah, Patrick Cosgrave, Helal Al Alawi.
6.30pm: Handicap (TB) Dh 70,000 (D) 1,600m, Winner: Faith And Fortune, Sandro Paiva, Ali Rashid Al Raihe.
7pm: Maiden (PA) Dh 70,000 (D) 1,600m, Winner: Only Smoke, Bernardo Pinheiro, Abdallah Al Hammadi.
7.30pm: Handicap (PA) Dh 70,000 (D) 1,600m, Winner: AF Ramz, Saif Al Balushi, Khalifa Al Neyadi.
8pm: Maiden (PA) Dh 70,000 (D) 2,000m, Winner: AF Mass, Tadhg O’Shea, Ernst Oertel.
Results
4.30pm Jebel Jais – Maiden (PA) Dh60,000 (Turf) 1,000m; Winner: MM Al Balqaa, Bernardo Pinheiro (jockey), Qaiss Aboud (trainer)
5pm: Jabel Faya – Maiden (PA) Dh60,000 (T) 1,000m; Winner: AF Rasam, Tadhg O’Shea, Ernst Oertel
5.30pm: Al Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Prep – Conditions (PA) Dh100,000 (T) 2,200m; Winner: Mujeeb, Richard Mullen, Salem Al Ketbi
6.30pm: Abu Dhabi Equestrian Club – Prestige (PA) Dh125,000 (T) 1,600m; Winner: Jawal Al Reef, Antonio Fresu, Abubakar Daud
7pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m; Winner: Ashton Tourettes, Pat Dobbs, Ibrahim Aseel
7.30pm: Jebel Hafeet – Maiden (TB) Dh80,000 (T) 1,400m; Winner: Nibraas, Richard Mullen, Nicholas Bachalard
Race card
1.45pm: Maiden Dh75,000 1,200m.
2.15pm: Maiden Dh75,000 1,200m.
2.45pm: Handicap Dh95,000 1,200m.
3.15pm: Handicap Dh120,000 1,400m.
3.45pm: Handicap Dh80,000 1,400m.
4.15pm: Handicap Dh90,000 1,800m.
4.45pm: Handicap Dh80,000 1,950m.
The National selections:
1.45pm: Galaxy Road – So Hi Speed
2.15pm: Majestic Thunder – Daltrey
2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
Empire of Enchantment: The Story of Indian Magic
John Zubrzycki, Hurst Publishers
MORE ON THE US DEMOCRATIC PRIMARIES
THE SPECS
Engine: six-litre W12 twin-turbo
Transmission: eight-speed dual clutch auto
Power: 626bhp
Torque: 900Nm
Price: Dh940,160 (plus VAT)
On sale: Q1 2020
MATCH INFO
Borussia Dortmund 0
Bayern Munich 1 (Kimmich 43')
Man of the match: Joshua Kimmich (Bayern Munich)
