This archive report was first published on 8 June 2020.
Manchester City's appeal against a two-year ban from European competition opened at the Court of Arbitration for Sport (CAS) on June 8, 2020, amidst allegations of overstating sponsorship revenue to hide financial fair-play rule breaches between 2012 and 2016.
The English champions are accused of inflating sponsorship revenue to conceal their failure to comply with UEFA's financial fair-play rules, leading to a fine of 30 million euros ($34 million, £27 million) in addition to the ban.
CAS Secretary General Matthieu Reeb confirmed that the remote hearing, which pits Manchester City against UEFA lawyers, started well and was working smoothly via video conference.
The three-day hearing is scheduled to conclude on Wednesday evening, with a decision potentially announced in July.
Even if City's appeal fails, they could still present a further appeal before the Swiss Federal Court, based in Lausanne.
UEFA's case was prompted by leaked emails published by German magazine Der Spiegel in 2018, which appeared to show how City manufactured extra sponsorship revenue from companies with connections to their Abu Dhabi-based owner, Sheikh Mansour.
Under Sheikh Mansour's ownership, City's fortunes have been transformed, winning four Premier League titles in the past eight years, but they have yet to secure a Champions League title.
City are still involved in this season's competition and will be allowed to compete should the 2019/20 edition of the Champions League return in August, regardless of the appeal's outcome.