https://www.cardiffcityfc.co.uk/news...atement-260822
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Cardiff City is disappointed by the decision of the Court of Arbitration in Sport.
Once the club’s lawyers have digested the reasons for the decision we expect to appeal and will not be making any payments to FC Nantes in the meanwhile.
If those appeals are unsuccessful and the club is liable to pay the transfer fee the club will take legal action against those responsible for the crash for damages to recover its losses.
All our thoughts must continue to be with Emiliano’s family, who are now supported financially by the Trust the club put in place for them."
Club's statement on the matter- perhaps unsurprisingly succinct and barbed.