Volkswagen have been founded for manipulation emission tests.

Manchester United face Wolfsburg on Thursday in their second Champions League group match.

German car manufacturer Volkwagen, who own Wolfsburg, have been fined £11.8 billion after cheating United States emission tests in an attempt to avoid taxation.

Wolfsburg face English side Manchester United on Wednesday.

VW workers formed Wolfsburg out of a multi-sports organisation in 1945, and the company’s remarkable financial investment helped the club win the Bundesliga title in 2009 and German Cup last season. They presently stand in fourth place in the league table.

Expert Analysis:

Sports economics expert Simon Chadwick indicated to the BBC of the ramifications Wolfsburg could suffer as a result of their owners’ illicit taxation avoidance.

“When you suffer a big financial hit, you have to look for savings.”

“Sponsorship is one of the things that gets hit during times of austerity. It has to have an impact on the club,” added Chadwick, professor of sport business strategy and marketing at Coventry University.

Chadwick said: “Depending on the size of the financial dent it remains to be seen whether they can sustain the level of expenditure, and therefore the team’s performance, that we’ve seen over recent seasons.”

“VW alone sponsors around 18 of the 36 clubs that make up Germany’s top two divisions. But we’re not just talking about Volkswagen here, we’re talking about the Volkswagen Group,” he said.

“That includes Audi, who have substantial sporting interests. For example they sponsor Barcelona. And Audi and VW are both involved in motorsport.

“You really can’t underestimate the impact this may have on sport.”

By Ollie Carroll