UEFA refused to allow the Blues declare the income they got from selling their women’s team.
The sale, which was to their sister company Blueco 22 Midco Limited, reportedly brought in a world-record £200million revenue.
However, unlike the Premier League, UEFA doesn’t give approval to clubs declaring income from selling assets to sister companies.
Villa, too, are understood to have breached the limits.
Clubs are allowed to lose a maximum of €200million over a three-year period. But deductions can be made for spending on youth and women’s teams, as well as on their facilities.
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