I’m no lawyer but what you say sounds probable. No sporting fraud was done and if anyone needs to be prosecuted, it should be the management and not the club. We didn’t get any undue favors on the pitch.
I am not sure how you decide on that
If your cooked books say you can field in the Bentancurs and the Sandros of the world + CR7.. and you get those sporting results based on that.. and along came the benefits of having those FFP complying books to qualify to CL.
That is not only limited to off-field actions.. it is impacting the sporting results...
Maybe the punishment would be of same nature of the actions.. i.e. penalities and or Transfer Market Bans or maybe ban from EU competiton.. as far as I see it.. i am not sure how UEFA will not next..
Anyway.. I dont really know cause so far it looks like allegations and maybe not to the point of severe punishments