|Swiss FA and FIFA are locking horns after Sion fielded illegal players against Celtic in Europa League [GALLO/GETTY]
FIFA has been ordered by the Supreme Court of the Canton of Zug to release documents relating to the collapse of its former marketing partner ISL.
World soccer's governing body said this month it had been forced to delay the publication of the potentially incriminating documents following objections from one of the parties involved.
But FIFA president Sepp Blatter also said he remained determined the documents would be published as part of his plan to clean up his organisation, which has been plagued by allegations of corruption.
FIFA said in a statement on Tuesday it would not appeal against the court decision "as it corresponds to the position of FIFA and its President, Joseph S. Blatter, to open the ISL/ISMM case file".
The court decision was reported by the Swiss consumer magazine Beobachter on their website.
A court spokesman confirmed that a decision had been reached but declined to give any further details.
Blatter announced in October that he wanted to re-open the case into the collapse of ISL, which went bankrupt in 2001.
Swiss prosecutors investigated the collapse of ISL but the case was settled after they said two FIFA officials - whose
names have not been divulged - paid back $6.1 million.
Sion continue fight
FC Sion on Tuesday urged the Swiss Football Association (ASF) to appeal against a threatened suspension from FIFA over breaches of player recruitment rules.
FIFA has given the ASF until January 13 to enforce a transfer ban on Sion after the Court of Arbitration for Sport (CAS) upheld a UEFA decision to refuse the club re-entry to the Europa League.
The club has written to the ASF asking that it appeal against the suspension, a statement on the Sion website said.
"It is obvious that this ultimatum respects neither the statutes and rules of FIFA nor Swiss law," it said.
"Sacrificing" the club to satisfy FIFA would show a lack of courage and put in doubt the ASF and the Swiss Football League's ability to continue managing Swiss football, the club added.
Following the suspension warning earlier this month, the ASF said it did not believe any FIFA regulations had been broken and would defend its position with an appeal to CAS if necessary.
The row erupted after Sion, the subject of a transfer embargo over the signing of Egyptian goalkeeper Essam El Hadary, proceeded to sign six players in the summer.
The club then fielded five of the six players during a Europa League play-off tie against Celtic earlier this year and were kicked out of the competition as a result, with UEFA's decision to expel them upheld by the CAS.