Having briefly speed read the Independent Commissions written reasons its a very complicated case. Unfortunately as its the first of its kind, this being the first FFP sanctions imposed by the EPL, there is a likelihood the Commissions findings are open to challenge on appeal. Not least because the EPL does not have written into its rules a points sanction matrix which the EPL have. The EPL agreed as late as August this year to consider adopting a similar approach within its rules.
The Commission are dismissive of Evertons mitigation regarding Covid, the Ukraine War, reduction in player sales values. They make reference to them being "less than frank" in providing information on the cooperation point that the Pigs won on appeal.
Everton wanted a financial penalty after admitting late in the day financial breaches yet still tried to dumb down the overspend to single figure millions as opposed to the EPL's calculation of £20 million plus. The Commission found for the EPL on this point.
Without going in to too much detail, mitigation points aside, the issue rests on the sanction and how it has been calculated. Sheffield Wednesday v The Football League was referenced;
"A sporting advantage is to be inferred so that anything other than a points deduction is inappropriate"
Words that will be of interest to Leeds. Leicester and Southampton. They've got 28 days to raise a counter claim.
Whilst the Birmingham City case was referenced re points deductions as was the EPL matrix where x £ millions overspent per point deducted was applied the Commission felt it wasn't bound by non EPL rules. Again an issue that would support grounds for an appeal imo.
After a detailed summary of why each of Evertons mitigations were being dismissed the Commission concluded a 10 point deduction was appropriate. Yet there is no written rationale as to how this number has been calculated. The Appeal has to be concluded within 3 months so we are looking at February if Everton are granted permission to Appeal.
