To support the case, UEFA has applied to US federal courts in New York and Florida for the release of documents concerning the "FIFA Forward Enterprise" proposal.

The complaint refers to Article 158 of the Swiss Criminal Code, which covers criminal mismanagement.

The proposal, announced on July 28, would have let private investors acquire a $4.2 billion stake in FIFA’s commercial arm, implying an enterprise value of about $20 billion; UEFA calls that valuation "absurdly low" and says it was not independently evaluated.

UEFA member nations issued a joint press release demanding an independent probe and warned they could boycott the next World Cup if the plan is not scrapped.

Infantino later back‑flipped, saying the proposal created divisions and was no longer viable.