If we can show that:
1. we tried to comply in 2023 to the best of our ability in the context of the market (will depend on the numbers as detailed in the charge but bolstered by timing of Richarlison sale, hindered by Onana and other deals) there might be mitigation, and
2. that the timing of the first charge did not give us the opportunity to do more (a fact)
Then best case we can try to use EFL exclusion of double jeopardy to argue for zero deduction if it is only 21 & 22 causing overall breach but the odds probably favour something between those two extremes for a partially mitigated breach.
Almost certain we’ll lose another six for the second charge, which will drop us back to 19. But Forest will lose at least the same (could be more, as their case seems more egregious) so they should drop to 18. Overall, I think this puts us in a slightly better spot, even tho we’d be two points worse off than we are now.
Finally, we have considered the possibility of suspending the points deduction; but have concluded that the points deduction proposed is proportionate, and otherwise entirely appropriate, if given immediate effect. A suspended points deduction would not address the position in the league itself, nor would it address the potential profit share advantage that not having any deduction in points would have. Dynamo Moscow (quoted at paragraph 24 above) sets out why anything less than an immediate points deduction will not be an appropriate sanction for an FFP breach. We also note that the EFL Guidelines provide for an immediate points deduction for an unmitigated breach of the threshold applicable in that league of three points.
That suggests that a significant number of English football clubs playing relatively high level football do not consider that approach to be inappropriate. It would also potentially risk destabilising the league in the future, if activated. There would also be potential difficulties in suspending a points deduction in the context of a league of this kind, and neither the PL nor the Club argued for it.
229.
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