Sepp Blatter has claimed a culture of suspicion in football is to blame for the investigation of Cristiano Ronaldo by Spanish tax authorities.
Prosecutors have filed a complaint in which they accused Ronaldo of a "voluntary" and "conscious" breach of his tax obligations, amounting to a figure of €14.7million.
The Ballon d'Or holder's representatives Gestifute have denied the accusation, while his club Real Madrid have said they are "absolutely convinced that our player Cristiano Ronaldo will prove his total innocence in this process".
Former FIFA president Blatter is serving a six-year ban from all football-related activity over a "disloyal payment" made to former UEFA chief Michel Platini.
In an interview with RTS, the 81-year-old Swiss claimed Ronaldo's situation is a consequence of endemic distrust in football compared to other elite sports.
"One would never suspect [tennis great Roger] Federer, a money-making machine," he said.
"Federer is untouchable."
Reflecting on the temptation for athletes to break the rules on the field, Blatter cited the example of Diego Maradona's infamous 'Hand of God' goal against England at the 1986 World Cup.
"It's not good, but we cheat anyway," he said.
"That's why this sport [football] has set itself some safeguards."
10. Dezember 2018
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|WATCH: Steelers´ chance at game-tying field goal slips away|
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|Boca boss Schelotto: The only thing I feel is sadness|
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|River Plate´s Copa Libertadores star Gonzalo Martinez confirms January departure|
|Klopp: I was never worried about Salah´s form|
|Packers QB Rodgers sets NFL record for most passes without an interception|
|World Cup bulking hampered Man United form – Lukaku|
|Leonardo rules out Ibrahimovic Milan return|
|Warriors´ Green to return against Timberwolves|
|I feel for him… we´ll make it work – Butler responds to Embiid´s frustration|
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9. Dezember 2018
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|O´Sullivan wins record seventh UK title|
|Chiefs secure playoff berth, Saints win NFC South|
|River Plate 3 Boca Juniors 1 (aet, 5-3 agg): Quintero and Martinez clinch Libertadores title in extr|
|WATCH: Chiefs QB Mahomes throws no-look pass|
|Dolphins defeat Patriots on miraculous final play|
|Kizzire eagle snatches QBE Shootout victory|
|AC Milan 0 Torino 0: Donnarumma shines, Cutrone misses late chance|
|Back to the drawing board for West Indies - Chase|
|Copa Libertadores: Messi and Griezmann among stars in Madrid for River-Boca Superclasico|
|Brady sets NFL record for most career TD passes|
|Copa Libertadores: Tevez named on Boca bench for Superclasico final|
|Premier League needs VAR, right now! - Benitez fumes over Dean´s decisions|
|McCall expects Itoje to fit for the Six Nations|
|Solari salutes Real Madrid character after ´ugly´ Huesca win|
|Berbatov defends under-fire Lukaku|
|Sarries crush Blues to maintain unbeaten start|
|Newcastle United 1 Wolves 2: Doherty punishes Yedlin red with late winner|
|Deeney jokes he´ll ´smash´ former Watford star Richarlison|
|Huesca 0 Real Madrid 1: Bale ends drought as Solari´s men edge to victory|
|Ponting: Umpires not looking at no-balls|
|Bale ends longest LaLiga goal drought|
|Porter backs Brees for MVP, Saints for Super Bowl|
|Verstappen eyeing 2019 title fight|
|Wall ´shouldn´t have played´ against Cavaliers after scoring just one point|
|Hazard: Man City the best team in the Premier League despite Chelsea win|
|LeBron explains why he gave a Grizzlies employee his game-worn shoes|
|Bangladesh cruise to ODI victory as seamers punish Windies|
|Football will win over violence, claims CONMEBOL president|
|Alcorcon support Reus Deportiu over unpaid players|
|Saponara explains cheeky celebration after last-gasp leveller|
|Godin and Filipe Luis return to Atletico training|
|Kick It Out condemns alleged racist abuse of Sterling|
|Emotional Oosthuizen clinches South African Open title|
|The Sunday Seven - 7 Key Opta facts for NFL Week 14|
|Martino salutes Atlanta´s grand plan|
|India´s tail must show greater application - Bangar|
|Mourinho: Diogo Dalot can be new Gary Neville|
|Sterling hits out at media coverage of black players|
|Lyon roars with defiance as Australia aim for unlikely victory|
|Bulls coach Boylen: Hooked starters ´embarrassing´ in record loss|
|Martinez pays tribute to Martino, Almiron after MLS Cup glory|
|LeBron: Final Wade matchup will be bittersweet|
|Alvarez-Kovalev rematch set for February 2|
|Newcastle Jets 2 Brisbane Roar 0: Sheppard, Jair score first A-League goals|
|India close in on victory in first Test|
|LeBron flirts with triple-double as Lakers down Grizzlies|
|Lomachenko unifies WBO, WBA titles with win over Pedraza|
|Joshua wants Wilder and Fury fights – Hearn|
|Mavericks rookie Doncic leads impressive fourth-quarter surge to beat Rockets|
|Martinez named MLS Cup MVP|
|Oklahoma´s Murray wins the Heisman Trophy|
|Atlanta United 2 Portland Timbers 0: Martinez scores again as Martino´s men win MLS Cup|
|Sarri to use Hazard as centre forward again|
|Ballon d´Or is a lie – Alba says Messi is world´s best|
|Messi: I needed some luck with free-kicks|
|Hoffman, Woodland in three-way tie for lead|