Neymar, the Paris Saint-Germain forward, could be banned for the first three matches of next season's Champions League after Uefa launched an investigation into his sweary rant at the match officials after last week's defeat by Manchester United.
He said the penalty, which was scored by Marcus Rashford, "doesn't exist".
"It's a disgrace", Neymar wrote on his social media account.
The Brazilian watched from the stands at the Parc des Princes on 6 March as a stoppage time penalty was awarded to Manchester United after Presnel Kimpembe was adjudged by the Video Assistant Referee (VAR) to have handled the ball in the penalty area.
If found guilty the 27-year-old risks being suspended during the early rounds of next year's Champions League, for which runaway Ligue 1 leaders PSG are certainties to qualify.
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"A disciplinary investigation has been initiated based on the UEFA Disciplinary Regulations in connection with the statements made by Paris Saint-Germain player Neymar Junior following the match", said UEFA in a statement.
UEFA says it "appointed an ethics and disciplinary Inspector to conduct an investigation" of the social media comments. Four guys who know nothing about football watch a slow-motion replay in front of the television.
Neymar missed both legs of the tie after injuring his foot in January.