It goes further than this though, doesn't it PB. I believe that FIFA only allows "arbitration" by the CAS if a club "isn't happy" with the AC's decision. This effectively allows no appeal since CAS has to accept the lawfulness of FFP and can only rule on the process followed (including the status of evidence). The entire process from start to finish is a denial of the right to an objective, fair hearing and tips the balance overwhelmingly in favour of UEFA and is so scandalously dictatorial that we haven't seen its like outside the most unpleasant dictatorships. Recently the enforced recourse only to CAS was found to be a denial of the human rights of defendants and I think City would have ignored FIFA's regulations anyway and had recourse to courts which can and will pronounce on more fundamental questions, but again we are left open mouthed at the arrogance of all the regulatory bodies of world football, bodies which believe they really are not accountable to anyone and are above the law and can do exactly as they please.