The General Court of the European Union, the bloc’s second-highest tribunal, said the European Commission had “erred in its assessment of the facts” when it ruled that the tax arrangements amounted to illegal state aid to the clubs.

Tuesday’s ruling means the clubs do not have to repay millions of euros to the Spanish authorities, as they had been ordered to do in the 2016 decision.

After a two-and-a-half year probe, the commission, which acts as the EU’s anti-trust enforcer, ruled that tax arrangements Spain gave four clubs — Real, Barca, Athletic Bilbao and Osasuna — breached the bloc’s rules on state aid.

    But after a challenge by Barcelona, the Luxembourg-based General Court said that the commission had “not shown to the requisite legal standard that the measure at issue conferred an advantage on its beneficiaries” and threw out the 2016 decision.

Under European Union anti-trust rules, governments are not allowed to provide state aid to commercial enterprises if it distorts market competition.

The commission ruling said the four clubs were treated as non-profit organisations, which pay a lower tax rate than other professional clubs registered as limited liability companies.

The Spurs boss became engaged in a lengthy and heated exchange with referee Mike Dean after the full-time whistle at Turf Moor on Saturday.

Pochettino had watched his men slip to a 2-1 defeat, which damaged their Premier League title aspirations.

A statement from the FA read: “Mauricio Pochettino has been charged with two breaches of FA Rule E3 following the game against Burnley on Saturday (February 23, 2019).

“It is alleged the Tottenham manager’s language and/or behaviour at the end of the fixture — both on the pitch and in or around the tunnel area — amounted to improper conduct.

“He has until 6:00 pm (1800 GMT) on (Thursday) February 28, 2019 to respond to the charge.”

Pochettino did not reveal what was said or the reason for the strength of his feelings, with the only contentious decision appearing to be the awarding of a corner that led to Chris Wood’s opening goal.

The outburst was out of character for Pochettino, who said before the charge was announced he would not contest any disciplinary action, admitting he may have “crossed the line”.

Third-placed Spurs are on 60 points, five points behind Manchester City and six adrift of leaders Liverpool. All three sides have played 27 games.

Second seed Federer had to deal with a tricky opponent and strong gusts at the Aviation Club in front of nearly 5,500 fans at the Aviation Club, needing all three sets to make it past the opening round.

The Swiss, a seven-time Dubai champion, had to go up a gear in the third set to advance to a second round meeting with Fernando Verdasco after German Kohlschreiber made a match of it by winning the second.

“I’m just happy to get through, it was tricky conditions out there,” the 20-time Grand Slam champion said after his 14th straight win over Kohlschreiber, his friend and practice partner.

“Philipp caused me a lot of trouble and we played in swirly conditions. All of a sudden it (the wind) could stop and you could be a break down. That also plays in your head a little bit.

“I know the game’s there. It was just really difficult conditions tonight.”

Federer, who is seeded behind Kei Nishikori, swept the opening set after breaking in the first game but was pegged back.

Kohlschreiber, ranked 31st in the world, made a match of it in the second, breaking Federer three times on his way to taking the set 6-3.

The final game of the set was a nine-minute thriller, with the Swiss seed saving three set points before Kohlschreiber levelled the match with a volley winner.

But Federer cruised to the third set and the next round.

– Khachanov, Raonic surprised –

Earlier, seeds Karen Khachanov and Milos Raonic suffered surprise first-round exits in testing conditions.

Georgian Nikoloz Basilashvili stunned Russian fourth seed Khachanov 6-4, 6-1, while world number 14 Raonic was beaten his Dubai debut 6-4, 5-7, 6-4 by German Jan-Lennard Struff.

Khachanov went down in just 69 minutes to 19th-ranked Georgian Basilashvili, winner of two titles last season, as winds played havoc during the day.

“I know Karen is not having his best time at this moment. But I also did not have great beginning of the season,” said Basilashvili.

“I was able to manage my nerves just (for the) whole match, especially in the windy conditions. It was really tough, (and I’m) really happy for sure.”

Raonic battled for more than two hours but was unable to get past Struff.

In an unusual incident, one of Raonic’s rocket serves struck a ball girl straight in face.

After a five-minute pause for treatment, she was led off court by a first-aid worker — the girl returned at the end of the match and shook hands with the player, who gave her a racquet.

The Canadian fired 15 aces in his losing effort, dropping serve twice.

Struff advanced into a second-round match with Marton Fucsovics after the Hungarian defeated Damir Dzumhur 6-1, 7-6 (7/5).

Former finalist Verdasco smashed 13 aces as he put out Italy’s Thomas Fabbiano 3-6, 6-3, 6-2.

The top spot was again under threat from an incredible performance from rookie Fabio Quartararo (Petronas Yamaha SRT) in second, however, with reigning Champion Marc Marquez (Repsol Honda Team) completing the top three. And, after a tougher Day 2 for Valentino Rossi (Monster Energy Yamaha MotoGP), the ‘Doctor’ was back inside the top four just behind Marquez, with Jorge Lorenzo (Repsol Honda Team) another resurgent runner as he completed the top five.

So it’s Yamaha who leave Qatar on top despite a windier Day 3, with Viñales putting in 50 laps on Monday and Rossi 38. The Italian was pretty positive and said it came from putting “everything together”, but the Spaniard did still insist they need to improve and one of the big things he pointed out was edge grip, where he said the Yamaha is lacking a little compared to other manufacturers. Quartararo, meanwhile, did 48 laps and showed his Day 2 showing was far from a fluke, with teammate Franco Morbidelli shooting up the timesheets to sixth on Monday too. That makes good reading for both the Iwata marque and the new Petronas Yamaha SRT team, with all Yamahas in the top six.

Repsol Honda were the only other team and manufacturer to mix it with them on Monday, although both machines took tumbles – riders ok. Marc Marquez was third with a 1:54.613 and did 53 laps, again showing the capacity to put more mileage on his shoulder, and teammate Jorge Lorenzo took P5 just 0.040 off Marquez and 0.002 off Rossi. After two much tougher days on the timesheets hovering outside the top 15 as he both changes bike and comes back from a scaphoid broken only a month ago, the five-time World Champion catapulted himself up to a 1:54.653 on Day 3.

Takaaki Nakagami (LCR Honda Idemitsu), meanwhile, also had a solid final day as he finished the Qatar Test in eighth despite a crash, and the Japanese rider concludes testing with a sheet of consistent top tens. He did 50 laps with a best of 1:54.789, with teammate Cal Crutchlow (LCR Honda Castrol) down in P17 after 39 laps.

Another big headline on the last day of preseason came from the consistently impressive Pol Espargaro (Red Bull KTM Factory Racing), who was a stunning seventh on a best effort of 1:54.770. The Spaniard put in 37 laps as the Austrian factory continue working on the details, and the second quickest KTM was actually Miguel Oliveira (Red Bull KTM Tech3) on Monday as the Portuguese rookie was within around a second of Espargaro. Johann Zarco (Red Bull KTM Factory Racing) was a little further down the timesheets on Monday in P22.

Danilo Petrucci (Mission Winnow Ducati Team), meanwhile, retained his stronghold on the timesheets amongst the Borgo Panigale machines. The Italian was ninth on Day 3 after another 43 laps, with teammate Andrea Dovizioso down in P15 after 50 but they focused on long runs and race setup. The engine and fairing and bigger decisions were already made before the end of action. Jack Miller (Alma Pramac Racing) improved to tenth on his final of 57 laps, and his teammate, rookie Francesco Bagnaia, wasn’t far off in P13 – just two tenths in arrears. He was closely followed by Reale Avintia Racing’s Tito Rabat.

Between that Ducati invasion were nestled both of the Team Suzuki Ecstar machines. Although third overall from his Day 2 laptime, Alex Rins ended Monday in P11 on a 1:54.852 after 41 laps and rookie teammate Joan Mir was the second quickest rookie in P12. The gap between the two Hamamatsu factory machines was only a tenth and a half…

Aprilia, meanwhile, were happy with their improvements and although Andrea Iannone (Aprilia Racing Team Gresini) was P16 and Aleix Espargaro P19, they were focusing more on longer runs, for Espargaro especially – and overall across the test Espargaro was P14. The Noale factory were also happy with the adaptation shown by Iannone after the Italian had to sit out much of Sepang with illness, which is a big positive after a difficult recent run.

That’s it from Qatar and preseason is officially over – now all that remains is to race. With fifteen riders ending the test within a second, KTM in the top ten, the likes of Quartararo looking incredibly fast…what will the VisitQatar Grand Prix bring? Find out from the 8th to 10th March.

 Catriona Matthew

Matthew, who is competing in her 24^th consecutive year on tour, is a household name in women’s golf. To date, the 49-year-old is the only Scot to win a women’s major following her victory at the 2009 RICOH Women’s British Open. In addition to her four LPGA Tour victories, Matthew has competed in no less than nine Solheim Cups and will captain Team Europe in this year’s edition in her home country, Scotland.

Since the start of the HSBC Women’s World Championship in 2008, Matthew has competed in nine editions of the tournament, with her best finish coming in 2011 where she finished in eighth position.

Matthew said: “I’m excited to return to Singapore to compete in this year’s HSBC Women’s World Championship and I am very grateful to HSBC for this invite. It is such a great event in one of my favourite cities with a world class field gathered so I am looking forward to what will be a fantastic week. I have been working hard on my game and am feeling refreshed after the Christmas break so can’t wait to return to Sentosa later this month.”

Joining Matthew is 19-year-old He, who is China’s newest player on the LPGA circuit. As a rookie on the Symetra Tour in 2018, He recorded two top-10 finishes, including her maiden win in the inaugural Prasco Charity Championship. After earning her exemption into the inaugural LPGA Q-Series, He successfully earned her LPGA card through the LPGA Qualifying Tournament.

On her sponsor exemption, He said: “I’ve heard many wonderful things about the HSBC Women’s World Championship, and to be given the opportunity to compete against the world’s best golfers so early on in my career is just a dream come true. I’d like to say a huge thank you to HSBC and the tournament. As an Asian player, I’m looking forward to competing in what many describe as ‘Asia’s Major’ and hopefully lining up alongside my childhood idol Feng Shanshan.”

The pair join yet another stellar field at the HSBC Women’s World Championship which boasts a total of 20 major winners who have won 33 Major titles between them. Along with current World No. 1 Ariya Juntanugarn, there are six additional former World No.1s competing this year. There are also 19 Solheim Cup players who have made more than 60 appearances and, impressively, almost 400 international tournaments have been won by the 63-player line-up.

Speaking about the sponsor exemptions, along with Singapore’s Amanda Tan’s qualification following her win at the recent HSBC Women’s World Championship Regional Qualifying Tournament, Tony Cripps, Group General Manager and CEO, HSBC Singapore said: “We’re thrilled to have Catriona Matthew, Muni He and Amanda Tan join us at the 12^th edition of the HSBC Women’s World Championship. Matthew is a true legend of the sport and is a remarkable ambassador to the game of golf, while both He and Tan serve as great inspiration to young players that they can make such a breakthrough in this challenging sport through hard work and determination.

“We’ve got yet another fantastic field for this year’s tournament and can’t wait to see the action get underway at Sentosa Golf Club later this month.”

It was partly due to the fact that a third straight birdie at Club de Golf Chapultepec had given him a third 3-under 68 of the week and good for a career best T3 in a World Golf Championships event.

More importantly, the 29-year-old was also relieved to put behind a string of lacklustre performances that shook his confidence while competing in his first full season on the PGA TOUR.

“I’ve been playing really tight all days, just waiting until the time was coming. I was even par after 15 holes, which is a top day for me. I just put a lot of pressure on myself, I wanted to do well here. The last few birdies mean a lot to me,” said Kiradech.

Starting the day in T7 position, Kiradech started his final round with a three-putt bogey on the third hole but gained the shot back on five with a seven-foot birdie conversion. He parred the next 10 holes before finishing in a flourish with three closing birdies.

He knocked it to 18 inches on 16 and then wedged it to four feet on 17 and 18 to close the week on 11-under 273, 10 shots behind winner Dustin Johnson who cruised to a five-shot triumph over Rory McIlroy for his sixth WGC win and 20^th PGA TOUR career victory.

“The greens are really difficult. If you’re not careful, it can hurt. I stayed patient all day. I’m still thinking off the tee that I can make a couple birdie at the end and then, I finally got it done,” said Kiradech, the first Thai to hold a PGA TOUR card.

He arrived in Mexico low on confidence after missing the cut in three of his last four starts including at last week’s Genesis Open in Los Angeles where he bogeyed three of his last four holes to miss the weekend rounds by one shot. He was especially hurt by the poor finish, especially when it was done in the company of Presidents Cup International Team captain Ernie Els.

Kiradech’s career best WGC outing was worth 151.66 FedExCup points, which lifted him to 52^nd position on the latest standing as he fights to make the FedExCup Playoffs in August. He earned US$472,000 in Mexico City, rose nine rungs to 36^th on the Official World Golf Ranking and should move up to around the top-15 position on the International Team standings for the Presidents Cup after the starting the week in 31^st place. The top-8 players earn automatic selection with Els having four captain’s picks.

“I say the last three birdies are a big thing for me. It gives me a lift and shows I should just go and play my own game. It’s been a great week,” said Kiradech.

China’s Haotong Li closed with his week’s best of 67 to share 19^th position with amongst others, Japanese star Hideki Matsuyama, who is the lone Asian to win a WGC title.

Alex Rins (Team Suzuki Ecstar) went one better on Sunday as the Spaniard put in a 1:54.593 to go fastest on Day 2, but it remained tight at the top as the tables turned and Maverick Viñales (Monster Energy Yamaha MotoGP) ended the day just 0.057 in arrears. That made some headlines in itself, but the man in third stole some too: rookie Fabio Quartararo (Petronas Yamaha SRT) stormed to third overall.

47 laps was the final number for Rins as the Suzuki man continued to look like a serious 2019 contender. His teammate, rookie Joan Mir, also impressed and put in a 1:55.280 to end Sunday in P11 and less than seven tenths off his teammate – as well as the second quickest rookie. Team Manager Davide Brivio said Mir was also testing some things, as well as adapting to the bike, but that he’d like to “race tomorrow” looking at Rins’ pace. That bodes well, and the Hamamatsu factory man also said everything “visible” on the bike is decided.

So what of Yamaha? Viñales did a slightly increased 52 laps on Day 2 and was almost top, but he did say they needed to make more progress and improve on the final day. It was a different story – in terms of laptime at least – for teammate Valentino Rossi. The ‘Doctor’ ended the day down in P19 and over a second off Viñales after 51 laps, but the number 46 has never been one to blast out the blocks in testing. Team Director Massimo Meregalli says it’s been time to confirm positives from Sepang, and that the speed and consistency from Day 1 were encouraging. On Sunday they focused on back-to-back comparisons, and working on fairings as homologation date draws near. The fairing, says Meregalli, is the only thing left to be decided upon – but there was also a new tail unit spotted.

Petronas Yamaha SRT, meanwhile, remained impressive in their own right and as help with development for the Iwata marque. Quartararo’s bike isn’t far off that of Monster Energy Yamaha MotoGP, and teammate Franco Morbidelli’s is the same as that of Viñales and Rossi. Quartararo stunned with his laptime in third, and Morbidelli ended the day in P13 after 52 laps of more important data gathering.

Another man echoing the sentiments of Suzuki boss Davide Brivio on Day 2 was Danilo Petrucci (Mission Winnow Ducati Team). The Italian said he’d be up to race ASAP too, and he was the fastest Borgo Panigale machine in P4. After 48 laps ‘Petrux’ did a best of 1:54.953 and, despite being down in P8, teammate Andrea Dovizioso was close with a 1:11.205 after 53 laps. Team Manager Davide Tardozzi said Ducati have “clear ideas regarding frame, engines, aerodynamics, electronics” and that they were concentrating on tyre life – with an interesting addition under the bike that rumour says is aimed at tyre temperature.

Jack Miller (Alma Pramac Racing) was the top Independent Team Ducati rider on Sunday and leapt up the timesheets into P12, with Tito Rabat (Reale Avintia Racing) in P14 despite a crash. He was just ahead of the second Alma Pramac Racing machine of rookie Francesco Bagnaia.

At Honda, Marc Marquez (Repsol Honda Team) was the fastest man for the marque, in fifth. A 1:55.004 was his best effort, but crucially the reigning Champion managed nearly 60 laps – a good sign in his ongoing recovery from shoulder surgery, with Marquez having done less than forty on most test days so far. Teammate Jorge Lorenzo was a second quicker than Day 1 but in a tight trio between Johann Zarco (Red Bull KTM Factory Racing) and Rossi, and he put in 44 laps with a best of 1:55.742 as he fights to recover from his broken scaphoid. He tried the latest fairing on Sunday, too, and said it was a much better day’s work. “The most important thing is to find the final specification for the engine,” adds Team Manager Alberto Puig, however…“this is what we’re trying to understand and fix.”

Takaaki Nakagami (LCR Honda Idemitsu) was second fastest Honda in P7, and rumour has it one of his bikes seemed to migrate to his teammate’s side of the garage too. That teammate, Cal Crutchlow (LCR Honda Castrol), had a tough first day but was back in the mix in the top ten on Sunday, doing 35 laps and taking P9.

Aleix Espargaro (Aprilia Racing Team Gresini) impressed once again on Day 2. He ended the day in sixth – just 0.002 ahead of Nakagami – and put in 55 laps. Aprilia had a new exhaust, and Technical Manager Romano Albesiano said Espargaro and teammate Andrea Iannone were testing race setup and aero. Iannone reportedly had positive feedback on the aero, and he ended the day in P16. Test rider Bradley Smith, meanwhile, was focusing on electronics.

Completing the top ten on Sunday was another headline stealer: Pol Espargaro (Red Bull KTM Factory Racing). He was even higher up for much of the session, and his 1:55.255 meant that all six factories were within the top ten after a fitting 44 laps for the 2013 Moto2™ World Champion. Teammate Zarco was in P17 just ahead of Lorenzo, but quicker than Day 1. Team Manager Mike Leitner said the focus had switched from bigger changes to details, and noted the pressure to get ready – especially with so many items to test. He also said both have good feelings and noted the particularly positive results for Espargaro’s testing.

So that’s Day 2 and there’s only one session remaining now before FP1 begins and the pressure really mounts. Is everybody ready to race? Some say they could start tomorrow, but there’s track time left for those left with details to define. The action starts from 16:00 local time (GMT +3) once again.

Klopp’s side moved one point clear at the top of the Premier League after their stalemate at Old Trafford on Sunday.

But it was a frustrating afternoon for Liverpool, who wasted a chance to go three points above title rivals Manchester City.

The Reds managed only one shot on target and Klopp felt their erratic display was largely due to the number of injuries suffered by both teams.

Liverpool lost Roberto Firmino to a first half injury, while United saw Ander Herrera, Juan Mata and Jesse Lingard limp off before the interval.

“It was a strange game. We started really well, exactly like we wanted. Then the injury crisis started and that obviously cost us the rhythm. It was like ‘what’s going on’,” Klopp said.

“In the end we have to admit United played with a completely new midfield and strikers. We lost our rhythm and couldn’t get it back.

“It was a game without a lot of highlights. It was an intense situation. It was a point United wanted and we lost two.

“Some days United are beatable. You have to do it and we didn’t do it.”

Liverpool’s second successive goalless draw came at the end of a week in which they failed to break down Bayern Munich in the Champions League last 16 first leg.

None of Liverpool’s attacking stars shone against United, with Mohamed Salah and Sadio Mane both quiet.

Klopp conceded Liverpool had lacked composure at critical moments and he called on them to bounce back against Watford in midweek.

“I’m not here to be frustrated. I always take what I get from the boys. It doesn’t feel world-class in the moment. That’s OK,” Klopp said.

“We didn’t play a lot of wonderful balls in the final third. The build-up from deep was OK, but then you need to be more flexible.

“You need to keep the ball in the right areas, to shoot. We didn’t do it often enough.

“It is a point gained because we have one more than before but it doesn’t feel like that. Now Wednesday is our next game.”

United manager Ole Gunnar Solskjaer was impressed with the way his players kept Liverpool at bay despite so many injuries.

“Everything that could have gone wrong in the first half went wrong. We had four injuries – we had to keep Marcus Rashford on – it seemed like it was going to be a tough afternoon,” he said.

“I can’t remember Liverpool having a chance. Even though they had possession, I can’t remember David de Gea making a save

The 23-year-old defeated Canadian teenager Felix Auger-Aliassime 6-3, 7-5 in the final and will rise from 90 in the world to 37 on Monday.

However, his first thoughts were for his parents in an emotional trophy presentation.

“I want to dedicate this title to my parents — I lost my mum seven years ago and my dad two months ago. It’s due to them that I am who I am today, I hope they are watching me now,” said Djere.