Manchester City are expected to wage 'all-out war' against UEFA as they prepare to appeal their two-year ban from European competitions.
The governing body have punished City for breaching Financial Fair Play regulations, with the club allegedly overstating their sponsorship revenue. City have anticipated this decision since they were first accused of underhand tactics by German newspaper Der Spiegel in late 2018.
The Citizens have been working on their appeal for over a year, according to The Athletic, who claim their case is likely to be heard ahead of next season's Champions League qualifying rounds on 7 and 8 July.
City and UEFA will appear before the Court of Arbitration for Sport (CAS), with all parties eager to reach a conclusion in time for the 2020/21 campaign. There are two key approaches City are expected to take as they defend their actions.
Pep Guardiola and City's hierarchy believe the governing body's investigation has been biased. They will argue UEFA were always hoping to achieve this outcome, while procedural errors - such as leaks to various news outlets - may also feature in their defence hearing.
To support their claim, the English side may point to the lack of punishment that came the way of Paris Saint-Germain, who were cleared of any wrongdoing by the same prosecutor, Yves Leterme, leading the case against City.
Leterme stated that the value of PSG's sponsorship was roughly the same as the club had declared, despite an independent investigation suggesting they'd inflated those figures.
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Source : 90min