That's not it either.I see your point, but Everton followed rules set by the Premier League at the time. They have since changed their "rules" to have accounts assessed in time to take action same season. This wasn't in place in 2022, so the Premier League couldn't apply any PSR breach punishment that season. That's no fault of Everton, yet we are being sued for their failure. If Burnley want compensation (and why wouldn't they), I don't see how Everton are accountable. You cant follow rules, then a few years later the rules change, and suddenly you've broken rules a few years previous. It dosent work like that.
Burnley were relegated, 4 points and 2 placed behind us, in 2021/22
Our PSR breach (first time) was for the 3-year rolling period to the end of the 2021/22 season.
It could be argued our points deduction should have happened in the 2022/23 season - it couldn't happen in the 2021/22 season because the accounting period doesn't end until 30 June, and acounts aren't generally published for quite a few months after that
We got points the 10 (reduced to 6) deduction in the 23/24 season.
The bit in bold is the important part. The rules were since tightened a little to ensure any points deduction happens in the season immediately following the breach, i.e. the one in which the accounts were published and show evidence of a breach. However, under any working of the PSR rules, a points deduction could never have applied during the season Burnley went down.
Burnley's case (and what Everton are presumably arguing against) is that during the season Burnley went down, we were gaining a sporting advantage from the overspend that was happening, but hadn't been evidenced in accounts yet. i.e. if we hadn't been overspending, they might have finished above us. Not that if the points deduction had occurred then, they would have survived.
