The club have not found the Argentine forward guilty of gross misconduct owing to an inability to secure firm evidence of a refusal to play as a substitute in the Allianz Arena.
However, Manchester City owner Sheikh Mansour bin Zayed al Nahyan has sanctioned a hard-line stance with the former Manchester United striker due to the club’s belief that Tévez’s conduct in Munich was premeditated after being informed six days previously that he would no longer receive £6 million in loyalty bonuses as a result of his efforts to leave the club.
It is understood, however, that Tévez and his representatives will fight any such allegation at the highest level, with sources close to the player insisting that there is no foundation to the suggestions.
City’s lengthy investigation into the incident in Munich, which involved interviews of witnesses on the bench alongside Tévez, concluded last week, with the club confirming in a statement that the player had been found guilty of five separate breaches of contract.
The statement said: “Manchester City Football Club can confirm that a disciplinary hearing has been concluded in relation to a charge of misconduct by Carlos Tévez.
“The charge relates to events during the Champions League match against Bayern Munich on 27 September 2011. Following a detailed investigation and associated hearing, a disciplinary panel has upheld the charge of misconduct. Five separate breaches of contract formed the basis of the decision by the panel.
“As a result Carlos Tévez has been fined four weeks’ wages and has been suspended for a period of two weeks [deemed to have already been served]. He has received a written warning as to his future conduct.
“Carlos Tévez has been informed in writing of the decision of the disciplinary panel, and the Club has written to the Professional Footballers Association for ratification of the fine.”
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