Atletico Madrid coach Diego Simeone has not given up hope of having Diego Costa fit for the Champions League final although the striker is a serious doubt with a thigh injury.
A club statement said that the 36-goal hitman, who has been a key element in Atletico’s La Liga title-winning side, had suffered a “grade one muscular injury” to his thigh in the final match of the season against Barcelona at the weekend.
It is the third time in recent months that Costa has had problems with his thigh but this is the first occasion where it is a tear rather than a strain.
Although it means he is now unlikely to be ready to face Real Madrid in the final in Lisbon on Saturday, Simeone remains positive.
“There are several days to go and we are not going to predict now, so soon before such an important match. He is an important player but he needs to be ready,” Simeone told a news conference on Monday.
Atletico, who clinched the league title with a 1-1 draw at Barcelona on Saturday, are in the final stages of a historic season but the intensity of the campaign has taken its toll and Arda Turan is also a doubt for the final with a pelvic injury.
“We will wait to see how Arda and Costa are by the end of the week. Given the situation that they are not ready then we will look for alternatives,” said Simeone.
The Argentine said that the team are now fully concentrated on the final with Real after their league triumph.
“It is always better to win and improve the morale of the players and the people. While we have celebrated we have to now turn the page and we have several days to work hard knowing that we will face strong rivals,” said Simeone.
“I would say that we have a 50 per cent chance in the game. They have better individual players but we are a team. We have plenty of motivation and they will have plenty as well which means that it will be an equal match with the key in the middle of the pitch.”
Atletico have met Real on four occasions this season with a win and a draw in the league but they lost both legs of their Copa del Rey semi-final tie.
“The final will be different, I don’t see similarities with the other matches. It will be a game with friction and anxiety. Whoever is able to put to one side the importance of the match will be in best conditions to win,” said Simeone.
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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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1.45pm: Maiden Dh75,000 1,200m.
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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.
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2.45pm: Call To War – Taamol
3.15pm: Eqtiraan - Bochart
3.45pm: Kidd Malibu – Initial
4.15pm: Arroway – Arch Gold
4.35pm: Compliance - Muqaatil
MATCH INFO
Uefa Champions League, Group C
Liverpool v Red Star Belgrade
Anfield, Liverpool
Wednesday, 11pm (UAE)
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The years Ramadan fell in May
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