not me and likely Swiss not European law but statutes of limitation exist in every territory. This idea that this is some odd quirk Of FFP or UEFA is typically laughable
Is there a practical reason for them being there in terms of enforcement? If UEFA responded to this by removing their limitation, or FFP 2.0 had a 15 year limitation, would that difference between Swiss law/UEFA rules make it impossible to enforce?
Or did they just think, "if it's good enough for Swiss law, it's good enough for us" when drafting it?