UEFA has offered no comment on what Bayern Munich coach Thomas Tuchel described as a “disastrous decision” by the on-field officials in the dying moments of their Champions League semi-final against Real Madrid on Wednesday evening.

Polish referee Szymon Marciniak blew his whistle after one of his assistants raised an offside flag, moments before Matthijs de Ligt struck what would have been an equaliser for the German side.

VAR could not make a call on whether the goal should stand or not because play had been stopped, and there is also the question of whether De Ligt would even have scored if Real’s defence had not stopped for the whistle.

However, Tuchel took no comfort from that as his side blew the lead given to them midway through the second half by Alphonso Davies.

“They have a disastrous decision from the linesman and from the referee,” he told TNT Sports.

“So, it feels almost like a betrayal in the end because of that decision. It was a huge fight, we left everything on the pitch and we were almost there. Now we have to say congratulations to Real Madrid.

“The linesman said sorry, but that does not help. At that kind of level, to raise the flag in a decision like this, a close decision, in the last minute — and the referee as well.

“The referee does not have to whistle. He sees that we win the second ball, he sees that we get a shot away and to whistle is a very, very bad decision.

“And it is against the rules and it is a bad decision from both of them. It is a disaster. Tough to swallow, but that is the way it is.”

While there has been no clarification or comment from Uefa, the officials could point to the VAR protocols published by the International Football Association Board, which state that an assistant referee’s offside flag should only be delayed “in a very clear attacking situation when a player is about to score a goal or has a clear run into/towards the opponents’ penalty area.”

Two goals from Joselu helped Real recover from a goal down to win 4-3 on aggregate. They will now go on to face Borussia Dortmund in the final at Wembley on June 1.

English officials Michael Oliver and Anthony Taylor — both highly regarded by Uefa — could be in contention to referee the match. The appointments for all three men’s club competition finals will be announced by Uefa on Monday.

An intriguing subplot was Harry Kane up against compatriot Jude Bellingham, who produced an all-action display and helped set up a Wembley showdown with old club Borussia Dortmund on June 1.

It was a different story for Kane after this loss extended his wait for silverware, and Tuchel made the surprise decision to replace the former Tottenham forward in the 85th minute with Bayern leading.

While Tuchel was not asked specifically about Kane being taken off, he said: “Part of the story is we start with a front four and all four players need to go out because of injuries and cramps.

“It is a bit too much at that level.”