This is the central issue of the whole matter. Presumably City have shown documentary evidence to the court that there has been no modification of contracts, no inflation of sponsorship deals and that the source of the cash coming into the club is exactly what the club and its accounts claim and demonstrate. We don't know what has been presented to CAS but I assume its what I reckon, but do you know this, tolmie? If you do, then there is now way the DS emails are in context or of any real relevance. UEFA cannot prove that our accounts are anything but a full and true representation.
As for emails, I would make the point that in 2014 the club has emails that show that it actually worked closely with UEFA (cooperated?!) to avoid falling foul of the regulations and to avoid being sanctioned, and after assuring the club that it was on course to avoid any sanction UEFA changed the relevant dates to ensure City failed and copped some very serious sanctions. This seems an object lesson in the price of cooperation, which was reinforced when City saw the IC in action and could evaluate the integrity of its chairman and chief investigator. Even so a charge of non-cooperation is hard to sustain in the face of a dossier of some hundred documents. If City's appeal is upheld it is plainly ludicrous to say that a one year ban and/or fine is justified because, although City didn't do any of the things UEFA claim they did, they must be banned because they didn't help prove they did!