Manchester City did not cooperate with UEFA during FFP investigation: CAS

City's Gabriel Jesus celebrates a goal with teammates

The written reasons confirm that on March 9, 2020, nine Premier League clubs in Arsenal, Burnley, Chelsea, Leicester, Liverpool, Manchester United, Newcastle, Tottenham, and Wolves wrote to CAS asking them to uphold City's European ban.

CAS's full report on the case concluded with City's two-year ban being lifted and the club being handed a €10 million fine, after showing the club "did not disguise equity funding as sponsorship contributions but did fail to cooperate with the UEFA authorities".

However, CAS found in City's favour that the seven emails had been taken out of context, thereby reversing the sanction handed by the football body.

CAS ruled most of the alleged breaches of Uefa's financial fair play rules were either not established or time-barred.

The former Premier League champions have always firmly denied the allegations, saying that the claims are part of a "clear and organised" assault on the club's reputation, before adding that the latest allegations are part of "a cynical attempt to publicly re-litigate".

City did not supply Uefa's investigation with the original emails related to the leaked documents but CAS also noted that Uefa did not "pursue" that evidence before the hearing.

City's fortunes on the field have been transformed since a takeover from Sheikh Mansour, a member of the Abu Dhabi royal family, in 2008.

"The appealed decision is therefore not per se wrong but, at least to a certain extent, is a outcome of MCFC's decision to produce the most relevant evidence at its disposal only in the present appeal proceedings before CAS", said the court.

CAS also said that UEFA's charges were not "frivolous", and the governing body had a "legitimate basis to prosecute" based on the leaked emails which appeared to show the clubs ownership overstating the value of their sponsorships through their other Middle East based businesses, specifically Etihad Airways and communications company Etisalat.

"Uefa's approach in this regard is understood, because it was faced with a dilemma between trying to obtain additional evidence and having an award issued before the start of the 2020/2021 Uefa club competitions season", said the CAS panel.

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