La Liga president Javier Tebas says he has reported Manchester City to the European Commission for alleged breaches of rules relating to state-owned companies.

Tebas – a long-standing critic of City – told media at the FT Business of Football Summit that the complaint was made in 2023.

He said he believed the case was currently in an “investigation phase” by the European Commission – the executive body of the European Union which develops and enforces laws for its member states.

Tebas said that the complaint centres on his belief that “City have a structure that circumvents the rules” including a group of companies in the United Arab Emirates outside the City Football Group.

La Liga argues that has given the Premier League champions a competitive advantage in both English competitions and the Champions League.

City have not commented on Tebas’ allegations but club sources are aware of them, and strongly refute them.

Tebas said: “City have a lot of companies in their group which lie outside the City Football Group structure, extra companies where they put their expenses.

“These other companies lose the money but not the club itself. We have reported Manchester City to the EU. We have the facts and figures.

“We asked for City to be checked. It’s very important that all clubs are subject to the same transparency rules and governance on both the sporting and financial side.

“The City case is one where we believe they have put the losses on the companies that are not officially part of City Football Group.”

He added: “They have a scouting company, a marketing company. That’s where they have very high expenses. They invoice City for less money.

“City have costs that are less than if they didn’t have this circle of companies around.”

Tebas said the complaint has been made under Foreign Subsidies Regulation that came into effect on 12 July 2023 and grants the EU powers to investigate state-controlled foreign subsidies.

City declined to comment, but sources close to the club said Tebas has a long history of attacking City.

City sources point to the club’s accounts, which are a matter of public record, as proof of no wrongdoing.

City are awaiting the outcome of the hearing into their 115 charges for alleged Premier League financial rule breaches. If they are found guilty, they could face a massive points deduction or relegation.

In 2022, La Liga filed a complaint to Uefa about what it believed to be “irregular financing” of City and Paris St-Germain, who Tebas previously described as “state clubs”.

BBC Sport has contacted the European Commission for comment.