Like everyone, I'm really interested to see what happens here. City have been found guilty already so either:-
1. City have something that they withheld from UEFA but were willing to disclose to CAS
2. UEFA have a major issue with City and ignored the evidence and found them guilty anyway
Or
3. City actually are guilty.
If it's either of the first two, then the UEFA finding should be quashed and no punishment handed down. If it's the third, then I don't see how CAS can overturn or reduce the ban that City got. It may be deemed unfair that they were given such a long ban but surely if City are guilty, then they didn't really give a feck about fairness themselves so why should they be given any leeway now?
It’s not as simple as the binary between 1 and 2. It’s not about ignoring evidence but interpreting it differently. UEFA are not going to take a case to CAS that they know is untenable. Very highly esteemed European judges signed off the case for UEFA. It must be at least somewhat credible. Whether CAS side with another legal interpretation, remains to be seen; it wouldn’t be the first time they sided against UEFA in the aspect of an investigation being time-barred, as City’s may well be.
Tbh, I’d even say that it’s a combination of all 3. City likely have presented new evidence to CAS, UEFA likely have acted under a degree of pressure which blurred/overrided other questions, and City likely are guilty of violating some FFP rules. I still think it will boil down to the time-barred issue. That’s the most significant hurdle UEFA have to jump at CAS. If they do that, I think City could only be saved somewhat by the full facts about the complex sponsorship arrangements, but even then if that’s interpreted favourably I’d expect a year-ban for not cooperating.