• Paris Saint-Germain forward Neymar celebrates with supporters outside the Parc des Princes stadium after winning the Champions League round of 16 second leg against Borussia Dortmund in March. AFP
    Paris Saint-Germain forward Neymar celebrates with supporters outside the Parc des Princes stadium after winning the Champions League round of 16 second leg against Borussia Dortmund in March. AFP
  • Paris Saint Germain's supporters set off flares as they celebrate outside the stadium. AFP
    Paris Saint Germain's supporters set off flares as they celebrate outside the stadium. AFP
  • Neymar, Kylian Mbappe, Layvin Kurzawa and Eric Maxim Choupo Moting celebrate on the top tier of the stadium in front of supporters outside. AFP
    Neymar, Kylian Mbappe, Layvin Kurzawa and Eric Maxim Choupo Moting celebrate on the top tier of the stadium in front of supporters outside. AFP
  • PSG players Marquinhos, Presnel Kimpembe and Juan Bernat celebrate as fans gather below. AFP
    PSG players Marquinhos, Presnel Kimpembe and Juan Bernat celebrate as fans gather below. AFP
  • PSG players celebrate at the top of the Parc des Prices as fans gather below. AFP
    PSG players celebrate at the top of the Parc des Prices as fans gather below. AFP
  • PSG players celebrate at the top of the Parc des Prices as fans gather below. AFP
    PSG players celebrate at the top of the Parc des Prices as fans gather below. AFP
  • Angel Di Maria (C) and teammates celebrating with supporters gathered outside the stadium. AFP
    Angel Di Maria (C) and teammates celebrating with supporters gathered outside the stadium. AFP
  • Angel Di Maria celebrates as fans gather below. AFP
    Angel Di Maria celebrates as fans gather below. AFP
  • Neymar and Kylian Mbappe celebrate as fans gather outside the stadium. AFP
    Neymar and Kylian Mbappe celebrate as fans gather outside the stadium. AFP
  • PSG players celebrate on the top tier of the stadium as fans gather below. AFP
    PSG players celebrate on the top tier of the stadium as fans gather below. AFP
  • PSG players celebrate on the top tier of the stadium as fans gather below. AFP
    PSG players celebrate on the top tier of the stadium as fans gather below. AFP
  • SG players celebrate on the top tier of the stadium as fans gather below. AFP
    SG players celebrate on the top tier of the stadium as fans gather below. AFP
  • SG players celebrate on the top tier of the stadium as fans gather below. AFP
    SG players celebrate on the top tier of the stadium as fans gather below. AFP
  • Neymar and Kylian Mbappe celebrate as fans gather outside the stadium. AFP
    Neymar and Kylian Mbappe celebrate as fans gather outside the stadium. AFP

PSG champions of France after Ligue 1 season cancelled


Steve Luckings
  • English
  • Arabic

Paris Saint-Germain are French champions for a third straight year after the football season was declared over following a league vote on Thursday.

PSG, who boast a wealth of attacking talent in Neymar, Kylian Mbappe and Edinson Cavani, topped the Ligue 1 table by 12 points from Marseille with 10 rounds left and one rearranged fixture still to play when the season was suspended in mid-March because of the coronavirus outbreak.

France has been one of the countries worst hit by the virus, with more than 24,000 Covid-19 related deaths.

The Ligue de Football Professional (LFP) also crowned Lorient as Ligue 2 champions in a conference call.

The top five sides in Ligue 2 were separated by just four points, with Lorient and Lens currently occupying the automatic promotion places.

"We have decided there would be two promotions and two relegations", Didier Quillot, the chief executive of the French League, told a news conference. It means Amiens and Toulouse will be relegated and Lorient and Lens will be promoted.

Toulouse were bottom of the table, 17 points from safety, and 10 points behind Amiens. Nimes were 18th and in the relegation play-off spot, three points behind St Etienne in 17th.

"There might be appeals but our decisions are solid," Quillot added.

  • Neymar scoring a goal that was later disallowed. AFP
    Neymar scoring a goal that was later disallowed. AFP
  • PSG's Neymar celebrates with Mauro Icardi. AP
    PSG's Neymar celebrates with Mauro Icardi. AP
  • Neymar Jr celebrates with Abdou Diallo and Marco Verratti. EPA
    Neymar Jr celebrates with Abdou Diallo and Marco Verratti. EPA
  • Neymar Jr celebrates. EPA
    Neymar Jr celebrates. EPA
  • Neyman Jr bathes in the adulation. AP
    Neyman Jr bathes in the adulation. AP
  • AP
    AP

Ruling out any possibility of following the lead of the Netherlands, who decided to void their season without a champion, relegation or promotion, the LFP said a final table was arranged on the basis of average points per game.

As a result, Marseille and Rennes will go into the Champions League next season, while fourth-placed Lille will play in the Europa League.

Toulouse and Amiens, the bottom two, are condemned to relegation, with Lorient and Lens coming up from Ligue 2.

The identity of the other European representatives depends on whether the finals of the two domestic cups are ever played.

Quillot said the LFP had until May 25 to tell Uefa which clubs would be qualified for European competitions.

  • Kylian Mbappe celebrates with teammates during PSG's Cope de France semi-final win over Lyon. Reuters
    Kylian Mbappe celebrates with teammates during PSG's Cope de France semi-final win over Lyon. Reuters
  • Kylian Mbappe celebrates after an own goal by a Dijon player during the French Cup quarter finals. AFP
    Kylian Mbappe celebrates after an own goal by a Dijon player during the French Cup quarter finals. AFP
  • Kylian Mbappe speaks to PSG coach Thomas Tuchel. Reuters
    Kylian Mbappe speaks to PSG coach Thomas Tuchel. Reuters
  • Paris Saint-Germain's French forward Kylian Mbappe celebrates after scoring against Monaco. AFP
    Paris Saint-Germain's French forward Kylian Mbappe celebrates after scoring against Monaco. AFP
  • Paris Saint-Germain's Kylian Mbappe, left, and Neymar. AFP
    Paris Saint-Germain's Kylian Mbappe, left, and Neymar. AFP
  • Kylian Mbappe in action for PSG against Dijon. AFP
    Kylian Mbappe in action for PSG against Dijon. AFP
  • Kylian Mbappe celebrates during a Ligue 1 match between PSG and Monaco. EPA
    Kylian Mbappe celebrates during a Ligue 1 match between PSG and Monaco. EPA
  • Kylian Mbappe celebrates after scoring for PSG against Montpellier. EPA
    Kylian Mbappe celebrates after scoring for PSG against Montpellier. EPA
  • Kylian Mbappe celebrates with the World Cup trophy. Reuters
    Kylian Mbappe celebrates with the World Cup trophy. Reuters
  • Kylian Mbappe celebrates with the World Cup trophy. Reuters
    Kylian Mbappe celebrates with the World Cup trophy. Reuters

The league's announcement comes after French Prime Minister Edouard Philippe said on Tuesday that "professional sports leagues, notably football, cannot restart" because of the risks linked to the pandemic.

The decision to suspend Ligue 1 could provide an obstacle for Uefa, who had been looking into completing the Champions League and Europa League campaigns in August.

PSG and Lyon are still in the Champions League, with the former through to the quarter-finals and the latter holding a 1-0 first-leg lead against Juventus in the round of 16.

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Traces%20of%20Enayat
%3Cp%3E%3Cstrong%3EAuthor%3A%3C%2Fstrong%3E%20Iman%20Mersal%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20And%20Other%20Stories%3Cbr%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20240%3C%2Fp%3E%0A
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