The charges against City, who deny wrongdoing, include 54 failures to provide accurate financial information 2009-10 to 2017-18, 14 failures to provide accurate details for player and manager payments from 2009-10 to 2017-18, five failures to comply with Uefa’s rules including Financial Fair Play (FFP) 2013-14 to 2017-18, seven breaches of the Premier League’s PSR rules 2015-16 to 2017-18 and 35 failures to co-operate with Premier League investigations December 2018 – Feb 2023.
Allegations came to light in leaked material published by German newspaper Der Spiegel. City have always said these leaked emails were obtained illegally. Potential expulsion from the league is among available punishments should the club be found guilty.
The case cannot go to the Court of Arbitration for Sport (Cas), but either side could appeal, prompting speculation the saga could take years yet to be resolved.
In a 2020 judgement, Uefa banned City from the Champions League for two seasons and fined them €30 million (£25 million). However, the punishment was overturned by Cas.