Everton have hit out at the Premier League after being charged with a second breach of its Profitability and Sustainability rules.
The Toffees have already been punished for the same offence this season, but over a different time period, with the appeal regarding that matter yet to be resolved.
Everton have claimed that charging the club again for breaches that have already received punishment shows a "clear deficiency in the Premier League's rules".
Along with Nottingham Forest, Everton have come forward and admitted that they are in breach relating to losses made between the 2019-20 and 2022-23 seasons.
Premier League clubs are only permitted to lose £105m over a three-year period, or £35m-per-season, otherwise they will face sanctions.
In a statement, the Premier League have revealed: "Everton FC and Nottingham Forest FC have each confirmed to the Premier League that they are in breach of the League's Profitability and Sustainability Rules (PSR). This is as a result of sustaining losses above the permitted thresholds for the assessment period ending Season 2022/23.
"In accordance with Premier League Rules, both cases have now been referred to the chair of the Judicial Panel, who will appoint separate commissions to determine the appropriate sanction."
The Premier League further stated: "Commissions are independent of the Premier League and member clubs. The proceedings are heard in private with the Commissions' final decisions made public on the Premier League's website. The League will make no further comment until that time."
Everton have already received a 10-point penalty this season due to losses made over a similar period, but instead ending in the 2021-22 season.
In response to the punishment, Everton's statement read: "Everton Football Club acknowledges the Premier League's decision to refer a breach of Profit & Sustainability rules (PSR) for the assessment period ending with the 2022/23 season to an independent Premier League commission.
"This relates to a period which covers seasons 2019/20, 2020/21, 2021/22 and 2022/23. It therefore includes financial periods (2019/20, 2020/21 and 2021/22) for which the Club has already received a 10-point sanction. The Club is currently appealing that sanction.
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The club have claimed charging them of an offence of which 75% has already resulted in a punishment which is currently under appeal will not stand up in court.
"The Premier League does not have guidelines which prevent a club being sanctioned for alleged breaches in financial periods which have already been subject to punishment, unlike other governing bodies, including the EFL.
"As a result - and because of the Premier League's new commitment to deal with such matters "in-season" - the Club is in a position where it has had no option but to submit a PSR calculation which remains subject to change, pending the outcome of the appeal.
Like the statement which was released when Everton were hit with a 10-point penalty back in November, the club continued to vehemently stand their ground in the face of the Premier League's decision.
The statement continued: "The Club must now defend another Premier League complaint which includes the very same financial periods for which it has already been sanctioned, before that appeal has even been heard. The Club takes the view that this results from a clear deficiency in the Premier League's rules."
Everton now have 14 days to submit an appeal before a hearing will take place which must be completed within 12 weeks.
That means that the issue must be resolved before June 1, two weeks after the end of the current Premier League season.
A further 10-point deduction for Everton would send them bottom of the Premier League, but if Forest also suffer the same fate, then Sean Dyche's side would still only be five points from safety.
