Jose Mourinho blasted the decision to overturn Manchester City's ban from the Champions League as "disgraceful", and one that will mark the end of Financial Fair Play (FFP).
City were banned from UEFA competitions for the next two seasons and fined €30million having been accused of committing "serious breaches" of UEFA's club licensing and FFP regulations.
The Premier League club consistently denied wrongdoing and appealed to the Court of Arbitration for Sport (CAS), which on Monday ruled in their favour.
City must now only pay a fine of €10million for failure to assist UEFA adequately in its investigations.
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At his pre-match media conference ahead of Tottenham's league clash with Newcastle United, Spurs boss Mourinho said: "It's a disgraceful decision.
"Because if Man City are not guilty, I think to be punished with millions is a disgrace. If you are not guilty, you are not punished.
"If they are guilty, they should be banned. In any case, the decision is a disaster.
"If you are not guilty, you should not pay. I am not saying Man City is not guilty.
"I know money for them is easy, but it's a principle. Even a pound. Why are you paying eight, nine million? It is a disgrace.
"My criticism is not to Man City; I am not to know if they are guilty. My criticism is towards those in power.
"Maybe they are unlucky because they don't deserve to be punished."
Asked if the decision spelled the end for FPP, Mourinho replied: "Yes."
Spurs, having lost their last-16 tie to RB Leipzig this season, look set to miss out on qualification for next season's Champions League. They trail fourth-place Leicester City by seven points with three games to go.