According to Sky Sports, the violations Manchester City was found guilty of relate to both Premier League and UEFA regulations. The Premier League independent commission ruled that Manchester City's owners injected 830 million GBP (1,1 billion USD) into the club over nine seasons, disguised as sponsorship revenue. This practice was determined to be part of a disguised funding mechanism, artificially inflating reported revenue.

UEFA's financial regulations at the time required clubs to comply with the principle of financial balance, essentially limiting spending based on legitimate income sources.

Haaland dribbles during Manchester City's victory against FC Porto in the opening qualifying round of the Champions League on 8/9, in Porto, Portugal. Photo: AP

If UEFA opens a separate case, Manchester City would face a different process compared to the Premier League investigation. UEFA has a five-year statute of limitations for financial regulation breaches, while the Premier League does not apply this limitation. This marks a key difference between the two systems.

Manchester City previously faced the threat of exclusion from European competitions due to financial fair play (FFP) violations. In 2020, UEFA found the club to be in breach, imposing a 30 million EUR (34 million USD) fine and a two-year ban from European competitions.

However, Manchester City appealed to the Court of Arbitration for Sport (CAS) and won its appeal against the ban. CAS concluded that UEFA had not proven the accusation that Manchester City's owners disguised investment as sponsorship revenue. Some other allegations were also deemed time-barred. CAS simultaneously reduced the fine from 30 million to 10 million EUR (11 million USD), citing Manchester City's failure to fully cooperate during the investigation.

That case originated from Manchester City's internal emails, which were stolen by hackers and published by the German magazine Der Spiegel in 2018. Manchester City maintained that these documents were taken out of context and claimed it was an organized attempt to damage the club's reputation.

In the current case, the Premier League has access to more documents and evidence that UEFA did not possess during its previous investigation. This is why the findings of the Premier League independent commission could become a crucial basis if UEFA considers a new process.

However, UEFA has not declared that Manchester City will be penalized or banned from European competitions. Sky Sports only reported that the body is monitoring the situation and will await the conclusion of the Premier League process before deciding whether to take action.

Manchester City is currently focused on appealing the independent commission's ruling. The club filed an appeal after being found in breach of financial regulations and failing to fully cooperate with the Premier League during its investigation.

In a statement following the 29/9 ruling, Manchester City asserted its "innocence" against the charges and stated that it possesses "an irrefutable body of evidence" to defend its position. "The club will resolutely, and where necessary proactively, pursue all appropriate legal and regulatory mechanisms", Manchester City stated.

The team also stated that the ruling contained significant errors of law, principle, and fact, and announced its intention to continue pursuing appeal mechanisms.

Manchester City players and coaching staff celebrate the FA Cup after defeating Chelsea at Wembley Stadium, London, England on 16/5. Photo: Reuters

Under new Premier League rules, the appeal process must, in principle, conclude within 12 weeks. The appeal hearing cannot exceed five days and must run consecutively. Following the hearing, a panel of three members, different from the initial commission, has 30 days to deliver a verdict.

If this timeline is strictly followed, the appeal process could conclude by 1/2027. However, Manchester City might argue that the rule accelerating the appeal timeline was only introduced into the Premier League handbook this season, while the club was prosecuted in 2023 and the hearing took place from 9/2024 to 12/2024.

A legal expert quoted by Sky Sports suggested that Manchester City has grounds to dispute whether the new rule should apply to the case. If the procedural dispute prolongs, the appeal could extend into 2027.

Hoang An (according to Sky Sports)