Sports journalist Ben Jacobs reports that Manchester City will argue the alleged "flagged" sponsorship payments, totalling £830 million, originated from the Abu Dhabi government rather than from its owner, ADUG.

Manchester City will claim that the alleged "flagged" sponsorship payments, totalling £830 million, came from the Abu Dhabi government rather than from their owner, ADUG. This applies to state-controlled entities such as Etihad Airways and Etisalat.

However, Etihad Airways previously rejected allegations of Abu Dhabi government funding as "false". Manchester City may cite a confidential 2010 internal report prepared for the Crown Prince of Abu Dhabi, which concluded that the Abu Dhabi government did indeed cover the cost of Manchester City's sponsorship deal. The report was not intended for public release. In the UEFA case, Manchester City denied that sponsorship funds from Etihad Airways (or any other entity) came from any source other than direct payments.

Sheikh Mansour provided a letter stating: "I have not authorised ADUG to make payments to Etihad Airways, Etisalat, or any of their subsidiaries for their sponsorship of MCFC." In 2015, "Open and Fair Skies Partnership" wrote to the U.S. Departments of Commerce, Transportation, and State, alleging that Etihad Airways had gained a competitive advantage through substantial funding received from the Abu Dhabi government. They referenced the aforementioned internal report, which appeared to support this claim.

However, Etihad Airways responded: "Allegations that the Abu Dhabi government paid for Etihad Airways' sponsorship of Premier League club Manchester City are also false. In 2011, Etihad Airways concluded a 10-year sponsorship agreement with Manchester City, which included naming rights to Manchester City's stadium. Etihad Airways financed this sponsorship from its own cash reserves. It is not uncommon for airlines to have sponsorship relationships with sports teams and their venues." According to the ruling, Etihad Airways' denial that the Abu Dhabi government contributed to its sponsorship payments contradicts Manchester City's main argument that "Abu Dhabi-based sponsors had sometimes sought financial assistance from the Abu Dhabi government to fulfil their obligations to pay the flagged sponsorship fees".

Due to the redacted names, multiple sponsors involved, and the word "sometimes", Manchester City could argue for other sponsors' cases. However, according to several legal sources, Etihad Airways' public denial does not help the club's position. It should also be reiterated that the panel, after reviewing the evidence presented, has already concluded that any claim that the Abu Dhabi government, rather than ADUG, paid the flagged payments is a "retrospective rationalisation".

Traduit par IA.

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