Barcelona's Neymar celebrates with teammates after scoring against Bayern Munich in the Champions League semi-final second leg on Tuesday. Patrik Stollarz / AFP / May 12, 2015
Barcelona's Neymar celebrates with teammates after scoring against Bayern Munich in the Champions League semi-final second leg on Tuesday. Patrik Stollarz / AFP / May 12, 2015
Barcelona's Neymar celebrates with teammates after scoring against Bayern Munich in the Champions League semi-final second leg on Tuesday. Patrik Stollarz / AFP / May 12, 2015
Barcelona's Neymar celebrates with teammates after scoring against Bayern Munich in the Champions League semi-final second leg on Tuesday. Patrik Stollarz / AFP / May 12, 2015

‘Impossible to stop those players’: Bayern admit being overwhelmed by Neymar and Barcelona


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Neymar struck twice as Barcelona reached the Champions League final by beating Bayern Munich 5-3 on aggregate in their semi-final despite losing Tuesday's second-leg 3-2 at the Allianz Arena.

Luis Enrique’s Barca survived a Bayern second-half fightback to keep alive their treble dreams as they close in on winning La Liga and face Athletic Bilbao in the Copa del Rey final on May 30.

“It’s a great achievement to reach the final,” said Enrique, whose side has yet to win in Munich despite five attempts.

“We forced the opponent to attack us, so we took some risks.

“Bayern were very physical, especially in the second half. They really wanted to turn it around.

“I am very satisfied with the performance of my players, the whole team deserved the victory and we have to enjoy this.”

In contrast, Pep Guardiola’s Bayern bowed out at the last-four stage for the second year running, despite ending Barcelona’s 18-game unbeaten run.

Bayern were facing what looked like an impossible task after going down 3-0 in last week’s first leg at the Camp Nou, but they were given an early glimmer of hope in the return when the unmarked Medhi Benatia headed home on seven minutes.

However, the outcome of the tie was put beyond doubt when Luis Suarez twice set up Neymar to score for the visitors before half an hour had been played.

Bayern produced a rousing second-half performance and goals from Robert Lewandowski and Thomas Muller allowed them to win the game on the night, but Barcelona advance to the final in Berlin on June 6, where they will face Real Madrid or Juventus.

“We believed in the miracle, but we couldn’t make it happen,” said Bayern captain Philipp Lahm.

“It’s impossible to stop those players for the whole 90 minutes. We didn’t lose it today, but in the first leg.”

While Lionel Messi dazzled in the first leg by scoring twice and setting up Neymar in a 3-0 romp, it was the Brazil star who extinguished Bayern’s Berlin dreams and took his tally to 11 goals in his past 10 games.

Before that, Bayern opened the scoring when Xabi Alonso floated in a corner and Benatia headed home unmarked for his first Champions League goal.

That ended Barca’s seven-match run without conceding and briefly put life back into the hosts’ faint dreams of reaching an 11th European Cup final. But it was not to last.

With the game running at a frantic pace, Messi put a ball in behind the Bayern defence for Suarez to square for Neymar to have a simple tap-in on 15 minutes.

Bayern pressed forward and Muller’s header was palmed over by Barca’s Germany goalkeeper Marc-Andre ter Stegen on 19 minutes.

Both sides had chances when Lewandowski, then Muller, fired at Ter Stegen and at the other end Messi did the same at Manuel Neuer.

Barcelona put the tie beyond the hosts when Suarez broke on the right and again squared unselfishly for Neymar to fire inside the near post and make it 2-1 on the night and 5-1 on aggregate.

Bastian Schweinsteiger had a header saved and Ter Stegen clawed a Lewandowski attempt off the line with half time approaching.

Luis Enrique rested Suarez for the second half and the game’s tempo dropped, but Lewandowski pleased home fans dreams by firing past Ter Stegen on 59 minutes.

Muller made good on his pre-match promise that Bayern would fight until the final whistle when he blasted Schweinsteiger’s squared pass home on 74 minutes to make it 5-3 on aggregate, but the German side finished three goals short of aggregate victory.

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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

UAE currency: the story behind the money in your pockets
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

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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. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Hotel Data Cloud profile

Date started: June 2016
Founders: Gregor Amon and Kevin Czok
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Sector: Travel Tech
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Funding: $350,000 (Dh1.3 million)
Investors: five angel investors (undisclosed except for Amar Shubar)