Just one other observation looking again at Rubin Kazan
http://jurisprudence.tas-cas.org/Shared Documents/5977.pdf
It reminds of an important point. The entering into the 2014 settlement agreement is prima facie confirmation that UEFA consider they are settling a breach for the periods before ie from Rubin "a settlement agreement is concluded as a consequence of the fact that the club has already violated the UEFA CL&FFPR before and is therefore afforded a second chance." Whilst I accept the
possibility that City can be found to have breached in seasons
after the 2011/12, 2012/13 seasons that led to the 2014 settlement, I don't accept the same breaches for the period before 13/14 can be used again for a second penalty. That makes no sense. This, for me, reinforces that
even if the 5 year limitation argument (and the temporal jurisdiction argument - dont ask)) doesn't work only seasons 13/14, 14/15 and 15/16 are in play. Why is this important? Because almost all of the emails in question refer to a period
before 2014 leaving 2 key emails - items 6 and 7 from this tranche
https://www.spiegel.de/sport/fussba...ostrecke-a293d1c1-0001-0002-0000-000000167278. I think it could turn on those 2 docs which means it could turn on one line - the £8m vs £67.5m from Etihad. City will argue "forget that email and look at the irrefutable audit and the actual contract" and "in any event if Etihad was related we were entitled to structure this way." UEFA will say, "City have falsified their accounts and told us Etihad was not related." You decide...