VAR analysis: What led to the reversal of Liverpool’s penalty against PSG?

The video assistant referee generates debate weekly, whether in the Premier League, Champions League, or FA Cup, but how are decisions made and are they accurate?

This season, we will examine significant incidents to clarify the process regarding VAR protocol and the Laws of the Game.

Andy Davies (@andydaviesref), a former Select Group referee with over 12 seasons on the elite list, has officiated in both the Premier League and Championship. With substantial experience at the top level, he has worked within the VAR framework in the Premier League and provides valuable insight into the procedures, reasoning, and protocols implemented on a Premier League matchday.

Liverpool 0-2 Paris Saint-Germain

Referee: Maurizio Mariani
VAR: Marco Di Bello
Time: 64 minutes
Incident: VAR penalty reversal.

What occurred: When PSG defender Willian Pacho seemingly collided with Liverpool’s Alexis Mac Allister, referee Mariani awarded a penalty to the home team.

Liverpool believes they have a penalty, but referee Maurizio Mariani reverses it after consulting the pitch-side monitor 📺❌ pic.twitter.com/njo901ILRw

— CBS Sports Golazo ⚽️ (@CBSSportsGolazo) April 14, 2026

VAR assessment: Upon reviewing the footage, the VAR determined there was no foul by Pacho, indicating that any contact causing Mac Allister to fall was initiated by the Liverpool midfielder himself.

VAR suggested an on-field review for a potential reversal of the initial decision. However, viewers were somewhat perplexed as they were shown a view of the incorrect penalty area while Mariani approached the pitch-side monitor. Instead of a useful slow-motion replay of the incident involving Mac Allister and Pacho, fans saw an empty 18-yard box at the opposite end of the pitch.

Fortunately, this appeared to be a broadcasting mistake, as Mariani was able to review the incident and ultimately decided to reverse his original call.

Credit: Sky Sports

Conclusion: In my view, this was a beneficial intervention by VAR, and the penalty was rightly overturned.

Mariani initially believed there was a foul by the defender; however, the replays indicated that Mac Allister had actually pushed his left leg into the PSG defender in an attempt to draw a foul, rather than the reverse.

For a penalty to be awarded, there must be a clear action by a defender against an attacker, and there is no indication that Pacho did anything other than maintain his position. He certainly did not attempt to challenge for the ball.

There was considerable discussion following the match regarding whether this constituted a “clear and obvious” error, given the contact between the players; however, I believe the correct decision was ultimately made, despite the dissatisfaction expressed by Liverpool and their fans.