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."
|Dzeko considers Chelsea among Champions League contenders|
|Joshua desperate to show new skills to build a legacy|
|Cavani doesn´t need to be friends with Neymar|
|Te´o likely to miss England´s November internationals with ankle injury|
|Ozil and Sanchez committed to Arsenal, Mertesacker claims|
|Gatland targets Super Rugby role after 2019|
|Hazlewood confident over Ashes fitness despite missing Sheffield Shield opener|
|Don´t stress it - De Bruyne relaxed over initial Man City contract talks|
|Kerr laments Green injury after Warriors lose season opener|
|Nagelsmann´s path will lead to Bayern, says Heynckes|
|Stones satisfied with strong Manchester City showing|
|Rockets stun Warriors, Hayward suffers gruesome injury in Celtics loss|
|Irving and LeBron shaken by Hayward injury|
|Yankees level Astros series, Dodgers take 3-0 lead|
|Aldridge praises Popovich after Spurs renewal|
|Redknapp: Spurs boss Pochettino could manage Real Madrid|
|Wallabies to host three-Test series against Ireland|
|That will be hard to beat – Klopp revels in record win|
|Cowboys RB Elliott eligible to play after latest court ruling|
|Bulls´ Mirotic out indefinitely after fight with team-mate|
|Spurs showed they can compete with elite - Pochettino proud after Madrid draw|
|Ballon d´Or? We all know Messi is best, says Valverde|
|Players rally around Hayward after sickening injury on Celtics debut|
|Celtics´ Hayward suffers ankle fracture|
|He´s getting better – Zidane backs Benzema|
|Napoli star Insigne unsure if he´ll be fit to face Inter|
|Manchester City can win Champions League, says Napoli boss Sarri|
|Iguodala out of Warriors´ season opener against Rockets|
|LeBron to play in Cavs´ opener against Celtics|
|Sharapova and Kerber suffer first-round exits|
|Berizzo plotting Sevilla´s revenge after Spartak Moscow humiliation|
|Porto boss Conceicao defends Casillas omission|
|We know it´s difficult now, admits Dortmund boss Bosz|
|Krajinovic denies Rublev happy homecoming in Moscow, Ferrer through in Antwerp|
|It´s tough but it´s not over - Van Bronckhorst|
|Monaco know it will be difficult to qualify now, says Sidibe|
|I don´t know what happened - Sarri bemused by Napoli´s slow start|
|We are growing consistently, insists upbeat Zidane|
|Holders Tenerife respond with win over Ludwigsburg|
|I want to stay at Saracens – McCall not interested in Test job|
|Guardiola hails ´perfect´ City after beating ´one of the best´|
|Real Madrid can´t be happy with Tottenham draw, says Navas|
|Klopp heralds counter-pressing as Liverpool run riot against Maribor|
|Liverpool break record in Maribor thrashing|
|City style fades but newfound steel gives Guardiola reason to believe|
|Ederson kept us in it - Walker relieved after City´s second-half wobble|
|Emery backs ´intelligent´ Mbappe to respond|
|APOEL 1 Borussia Dortmund 1: Sokratis header spares Burki´s blushes|
|Feyenoord 1 Shakhtar Donetsk 2: Bernard brace piles pressure on Van Bronckhorst|
|Monaco 1 Besiktas 2: Tosun double pours more misery on Jardim´s men|
|Spartak Moscow 5 Sevilla 1: Clinical second-half show stuns woeful Spaniards|
|RB Leipzig 3 Porto 2: Hosts claim maiden Champions League victory|
|Maribor 0 Liverpool 7: Salah and Firmino doubles inspire rampant Reds|
|Manchester City 2 Napoli 1: Guardiola´s men see off Serie A leaders despite second-half scare|
|Real Madrid 1 Tottenham 1: Ronaldo on target as Lloris heroics earn point|
|´Older, better´ Dzeko feeling good on return to England|
|Kubica has ´another productive day´ of Williams testing|
|Persepolis 2 Al Hilal 2 (2-6 agg): Kharbin at the double as Al Hilal reach final|
|Monaco without Ghezzal and Jovetic for Besiktas clash|
|Hafeez recalled for Sri Lanka T20 series|
|De Bruyne agent eyes Neymar, Mbappe-style wages for Manchester City star|
|Mertesacker not interested in Deeney’s ´cojones´ comment|
|Craig Shakespeare sacked by Leicester City|
|North set to miss Wales´ autumn series with knee injury|
|Messi is the best in the world, says Paulinho|
|Valverde ready for ´emotional´ game against old boys OIympiacos|
|Nadal to miss Swiss Indoors Basel due to knee injury|
|Manchester United expecting a tough game against Benfica, says Ashley Young|
|Froome eyes Paris-Roubaix for Tour preparation|
|Rafinha has ´no interest´ in Barca exit - Mazinho|