Uefa's decision to withdraw a proposed boycott of FIFA competitions does not signify a retreat in its efforts to remove Gianni Infantino as FIFA's president. Instead, Uefa has announced plans to file a criminal complaint against Infantino in Switzerland, citing allegations of "criminal mismanagement" linked to the controversial World Cup sell-off plan.

This announcement, made during the Champions League draw in Monte Carlo, marks a significant escalation in Uefa's ongoing battle against Infantino. Uefa intends to pursue legal action that includes seeking the disclosure of documents related to the abandoned Fifa Forward Enterprise (FFE) proposal, which Uefa described as having an absurdly low valuation of approximately $20bn (£14.7bn).

Key elements of the situation include:

• Infantino's withdrawal from the FFE plan raised questions about the valuation process.
• Uefa is commissioning an independent valuation due to concerns about a potential undervaluation of football's assets.
• Market analysts suggest FIFA's revenue of $15bn during the last cycle indicates that $20bn is a low estimate.

Uefa's legal pursuit follows repeated unsuccessful requests for document disclosure from FIFA, leading to court filings in New York, Florida, and Colorado. Uefa’s strategy also aims to rally FIFA members ahead of the upcoming presidential election in March, although concerns remain regarding support from member associations outside Europe.

Infantino's ongoing efforts to maintain his presidency, including recent funding approvals during a Caribbean Football Union meeting, further embolden Uefa's stance. Despite the challenges, Uefa believes that revealing evidence of criminal activity could sway FIFA members to abandon Infantino, although historical patterns suggest resistance to change within FIFA's leadership.