One of the leaked emails suggested that only £8m of that sponsorship in 2015-16 was funded directly by Etihad and the rest was coming from Mansour’s own company vehicle for the ownership of City, the Abu Dhabi United Group.“Simply put, this is a case initiated by Uefa, prosecuted by Uefa and judged by Uefa said in its statement: “The Adjudicatory Chamber, having considered all the evidence, has found that Manchester City committed serious breaches of the Uefa Financial Fair Play Regulations by overstating its sponsorship revenue in its accounts and in the break-even information submitted to Uefa between 2012 and 2016.“The Adjudicatory Chamber has also found that in breach of the regulations the club failed to cooperate in the investigation of this case by the CFCB.”FFP, introduced in 2011 with the aim of encouraging football clubs across Europe not to overspend on players’ wages, restricts the amount club owners can put in to cover losses. Mark Ogden reacts to the CAS overturning UEFA's decision to ban Man City for breaching financial fair play. Manchester City, the English Premier League champion, will find out before the end of July whether it has successfully appealed its two-year ban from European soccer’s elite Champions League. It added that City had "failed to cooperate in the investigation".City, who have been owned by Sheikh Mansour since 2008, were fined £49m in 2014 for a previous breach of regulations.City failed in an initial bid to have Cas halt Uefa's investigation in November last year.After the two-year ban was announced, City said the process that led to it was "flawed" and "prejudicial" and immediately announced their intention to appeal.They alleged they had been the victim of an illegal hack by people who had the express intention of damaging their reputation and that the emails were being used as the basis for reports which were being taken out of context.City also believed the CFCB was not independent and ended up being distrustful of it, partly because of the amount of secretive information the club felt was leaked to the media.City boss Guardiola had said on Friday that he was "fully confident about what the club has done".Uefa could appeal against the decision in the Swiss federal courts. And some allegations were dismissed because they were more than five years old. If the appeal is still going on when next season’s Champions League starts, City will be able to compete and, if Cas upholds the ban, it will start in 2021-22.City were found guilty by Uefa’s club financial control body (CFCB) of having falsely inflated their sponsorship revenues, when they made submissions for the FFP compliance process. Manchester City successfully overturned its two-year ban from the Champions League on Monday. Manchester City have successfully overturned their two-year ban from European club competitions.The Court of Arbitration for Sport (Cas) announced the club were cleared of "disguising equity funds as sponsorship contributions".Uefa issued the ban in February after ruling City had committed "serious breaches" of Financial Fair Play regulations between 2012 and 2016.City's fine has been cut from 30m euros (£26.9m) to 10m euros.In delivering the ruling on Monday, Cas said City did "fail to cooperate with Uefa authorities" but overturned the decision by Uefa's club financial control body (CFCB) to ban them.City said the decision was "validation of the club's position and the body of evidence that it was able to present". Media playback is not supported on this device © 2020 Guardian News & Media Limited or its affiliated companies. Find out what's happening in the world as it unfolds.Manchester City's ban from European football has been overturned by the Court of Arbitration for Sport. Uefa noted that Cas found "insufficient conclusive evidence" to uphold all of its conclusions, not 'no evidence'. Manchester City face Real Madrid next month in the second leg of their last-16 Champions League tie.

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