Jose Mourinho has criticised the use of VAR in the Merseyside derby and Manchester City's UEFA Champions League clash with Porto.
Everton's 2-2 draw with Premier League champions Liverpool on October 17 was packed with controversy, including several tight calls going against Jurgen Klopp's side.
Jordan Pickford avoided punishment for a rash tackle on Virgil van Dijk early on at Goodison Park – a challenge that resulted in a potentially season-ending injury for the Liverpool defender, who was flagged offside in the build-up to the incident.
Liverpool thought they had snatched a win in stoppage time, only for Jordan Henderson's strike to be disallowed due to a marginal offside call against Sadio Mane.
There was also a contentious moment in City's Champions League win over Porto, when Ilkay Gundogan appeared to stand on the leg of visiting goalkeeper Agustin Marchesin, a collision that resulted in a penalty for Pep Guardiola's side.
"I think the attention is based on the fact that there is a VAR. Without VAR, the situations on the pitch happen and the human being, the referee, makes mistakes," Mourinho, whose Tottenham side face Burnley on Tuesday (AEDT), told reporters.
"And you know me for quite a few years – it was difficult for me to accept the human mistakes but I learned and in this moment, I always accept the referee's mistakes.
"What we don't accept is the VAR mistakes. So, I think if the referee of that match [the Merseyside derby], 100 miles-per-hour, the situation happened, the linesman gives an offside, everybody would say: 'Ok, it was a bad tackle but it happened and it's done'.
"But the problem was there was a VAR. The Porto goalkeeper could be now with a broken leg. And nobody understands how a broken leg [hypothetically] for a Porto goalkeeper is transformed into a penalty against them.
"If the referee makes that mistake, everybody understands because the game is 100mph but with the VAR, how can that VAR make that mistake? And the situation of Pickford for me is the same. It's the VAR, it's not the referee."
Tottenham head to Turf Moor on the back of a 3-0 win over LASK in the Europa League, though they drew their last Premier League outing in dramatic fashion, conceding three goals late on at home to West Ham.