The club lodged its appeal with the chair of the Premier League Judicial Panel, challenging a verdict covering the period from 2009-10 to 2017-18.
BBC Sport reported that Manchester City’s legal team argues the commission’s decision contains “clear material errors, of law, principle and fact” and is therefore unsafe. The club has also maintained that it possesses extensive evidence supporting its position.
The appeal means the case has now moved into a new stage. The Premier League confirmed that the appeal will be heard privately by an independent Appeal Board, with the outcome to be published when the relevant process allows.
City have consistently denied wrongdoing throughout the long-running proceedings and remain adamant that the commission reached the wrong conclusions.
The original ruling found City guilty of all charges relating to serious breaches of the league’s financial rules over the nine-season period. The commission also upheld most of the charges concerning the club’s failure to cooperate with the Premier League investigation.
Among its findings, the commission concluded that City had used commercial arrangements that misrepresented the agreements between the parties. The Premier League said those arrangements formed part of a scheme that artificially increased reported revenue and reduced costs by more than £900 million.
The commission also found that the club had filed misstated accounts and breached both Premier League and UEFA spending limits.
Those findings remain subject to the appeal process. The Premier League has stressed that the question of sanctions will be dealt with separately, meaning no final sporting punishment has yet been determined.
The Football Association has also said it is examining the decision and its wider implications. The governing body said it was “carefully considering” the verdict and would take action where appropriate.
The scale of the case means the appeal will be closely watched across English football. The Premier League has described the commission’s findings as the most significant disciplinary decision in its history, while City continue to argue that the verdict should not stand.
The Appeal Board has broad powers under the league’s rules, including the ability to allow or dismiss an appeal or vary the commission’s decision.
For now, the central issue is whether City can overturn the findings against them. The next stage of the process will determine whether the commission’s conclusions remain in place and what consequences, if any, follow.