This archive report was first published on 7 June 2020.
Manchester City's appeal against a two-year ban from European competition will be heard by the Court of Arbitration for Sport (CAS) from Monday in a case that could have far-reaching repercussions for the club.
The ban, which was imposed by UEFA in February 2020, is a result of allegations that City overstated sponsorship revenue to hide that they had not complied with UEFA's financial fair play (FFP) rules between 2012 and 2016.
City are also facing a 30 million euro ($34 million, £27 million) fine, which would be a significant blow to the club's finances.
The case against City was prompted by a series of leaked emails published by German magazine Der Spiegel in 2018, which purported to show how City manufactured extra sponsorship revenue from a series of companies with connections to the club's Abu Dhabi-based owner Sheikh Mansour.
Under Sheikh Mansour's ownership, City's fortunes have been transformed from perennially living in the shadow of local rivals Manchester United to winning four Premier League titles in the past eight years.
However, despite billions of investment in players and managers, City have yet to win 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 outcome of the appeal.
But a two-season ban from the competition would represent a huge blow to the club's prestige, finances, and hope of hanging onto manager Pep Guardiola and key players like Kevin de Bruyne and Raheem Sterling.
“Two years would be long. One year is something I might be able to cope with,” De Bruyne told Het Laatste Nieuws last month.
City banked 93 million euros from prize money and television rights alone by reaching the quarter-finals of last season's Champions League.
The added loss of gate receipts and commercial revenue would make it extremely difficult for the club to meet FFP regulations in the future without cutting costs.
City have steadfastly refuted UEFA's allegations, with CEO of the City Football Group Ferran Soriano saying, “Based on our experience and our perception, this seems to be less about justice and more about politics.”
UEFA has been under pressure to impose a harder line on clubs backed by states, like City and Qatari-owned Paris Saint-Germain.
The hearing will be held by videoconference due to coronavirus restrictions from Monday to Wednesday.
Even if City's appeal to CAS fails, the English champions could present a further appeal before the Swiss Federal Court.
A delayed outcome would leave a cloud hanging over the return of the Premier League season.
