Manchester City have asked the Court of Arbitration for Sport (CAS) to throw out a case claiming they deliberately tried to cheat financial fair play (FFP), according to reports.
European governing body UEFA launched an investigation into a potential breach of FFP rules in March but the Premier League champions have denied any financial irregularity.
The probe was launched after allegations made in German publication Der Spiegel, purportedly obtained by whistle-blowers Football Leaks, that City circumvented rules by inflating sponsorship deals.
City were referred to the Club Financial Control Body (CFCB) adjudicatory chamber in May and could potentially face a ban from the Champions League or spending restrictions if they are found guilty.