UEFA president Aleksander Ceferin insists Manchester City remain a valued "asset" in their competitions, despite a ban in Europe from next season.
In his first UK television interview since City were banned by UEFA's Club Financial Control Body from competing in European competitions for two years, Ceferin has told Sky Sports News:
City, who strongly deny breaking financial fair play rules, have appealed to the Court of Arbitration for Sport [CAS].
"As with other clubs, they are our asset, I respect them," said Ceferin, in a wide-ranging interview. "I don't want to say that, 'now we don't like Manchester City'. We like them, they are our club. But this process is a separate thing, that I don't interfere with.
"I cannot comment [on] Manchester City, or any other case, out of two reasons. One reason is because I don't know anything about it and the second is, it's not correct for a president to comment [on] the case that is dealt by an independent body. So, absolutely impossible to say anything more."
When asked if UEFA was 'up for a legal fight' with City, Ceferin added: "We are not fighting anybody. We professionally defend our position. I don't like that we speak about Manchester City only. We punished five to ten clubs per season. It's a regular procedure. Let's see."
Ceferin insists he had no dialogue with the officials responsible for the punishment - "I never spoke a single word about this case with any of them" - and repeatedly declined to give his opinion on the ban.
But he has thrown doubt over whether UEFA will consider an out-of-court settlement with the club.
"I doubt [it]," he said "But, again, I don't want to comment. I don't want to comment. But I doubt it's possible."
UEFA's president is also unsure whether CAS will rule on the case before the start of next season.
"Hard to say," said Ceferin. "As much as I heard, it's a big file and I would have to ask our lawyers about the usual time of the decision. It's really impossible to say."
Ceferin says he has not spoken to anybody at Manchester City since the announcement of the ban on February 14 and, should the club reach the Champions League final, he will not discuss the case with any of their officials.
"If they come to the finals or I come to a match, at the Champions League, of course, we will meet," he said. "But I wouldn't speak about the case. I don't know the leaders of the club very well. I met the president, I think twice, and I met the CEO maybe four or five times, at different events."
Ceferin praised City's comeback at the Bernabeu in the Champions League Round of 16 - "They played very well against Real Madrid [first leg], nice football" - and he was asked whether it would be "fair" if they won the competition this season but were denied the opportunity to defend the trophy next season.
"First of all, before Court of Arbitration for Sport decides, we shouldn't comment on that," he said. "But whoever wins Champions League, it's good. Any club wins, I like it. It's not a problem. I would like to see a fantastic final in Istanbul. That's all I care."
A Manchester City statement claimed a "flawed and consistently leaked UEFA process" led to their sanction, but Ceferin would not be drawn on the club's remarks.
"Who says I must have a view?" he added. "Independent bodies are independent and, with you journalists, it's always, you say, 'don't touch independent bodies, independent bodies should be independent'.
"But when they decide, you want us to comment [on] the decisions of independent bodies. It's impossible. I really don't know. I don't know, I don't want to interfere, I don't want to have an opinion."