Judgement day for Manchester City's golden era as long-awaited hearing begins

Six years after a Premier League investigation began and 19 months on from 115 charges being leveled against the English champions, a hearing that will decide City's fate begins on Monday. An independent panel is expected to hear evidence for at least two months and with a verdict unlikely until well into 2025 for what has been dubbed British sport's "trial of the century." AFP Sport looks at what Manchester City are accused of and the massive stakes at play for English football.
Since a 2008 takeover from Sheikh Mansour, a member of the United Arab Emirates royal family, City have been transformed from also-rans into the Premier League's dominant force. Eight of the club's 10 league titles have come in the last 13 seasons, plus a first and only Champions League in 2023.
However, they stand accused of bending financial rules to their will while on the rise to their current status. Of the 115 charges, 80 are for breaches of the regulations between 2009 and 2018, while a further 35 relate to failing to cooperate with the Premier League's investigation.
The root of suspicion comes from leaked documents published by German outlet 'Der Spiegel' back in 2018. Emails purportedly sent between top City executives showed the club had inflated sponsorship revenue from Abu Dhabi state-controlled airline 'Etihad' and telecoms firm 'Etisalat' by disguising direct investment from Mansour Abu Dhabi United Group as income.
Other documents claimed to show off-the-books payments to then manager Roberto Mancini via consultancy fees from a club in Abu Dhabi. City responded to the allegations denying any wrongdoing and insisting there is a "comprehensive body of irrefutable evidence" to prove so. And they have already defended their position in one case after overturning a two-year ban from the Champions League by UEFA at the Court of Arbitration for Sport (CAS) in 2020.
CAS found most of alleged breaches of overstating sponsorship revenue were either not established or "time-barred" because they fell outside the five-year statutory limit for prosecution. But no so such time limitation clause exits in the Premier League case.

If found guilty on some or all of the charges, City face a severe points deduction and possibly even expulsion from the Premier League. Everton and Nottingham Forest were both hit by points deductions last season for single breaches of profit and sustainability rules.
A guilty verdict could also bring to an end Pep Guardiola's glorious reign at the Etihad. The City manager, who is into the final year of his contract, has steadfastly backed his superiors but previously said he would walk if they had not been honest with him. "If you lie to me, the day after I am not here," said Guardiola in 2022.
Severe sanctions would also raise doubts over the future of City's cast of star players, including prolific striker Erling Haaland. And other clubs could make a claim for titles to be stripped and compensation if City gained an unfair advantage by nefarious means.
Yet, there is also plenty at play for the Premier League no matter the outcome. If City lose their case, an entire era -- at a time when the English top-flight enjoys global prominence over its European rivals -- becomes mired in scandal. On the other hand, should City prove their innocence, the Premier League stand accused of being a soft touch and outmanoeuvered by the deep pockets of state-backed clubs.