Celtic have reiterated their view that Rangers may have gained a sporting or competitive advantage from their use of a controversial tax scheme.
Last week, Revenue and Customs won a judgement that Rangers' former parent company's use of employee benefit trusts from 2001-2010 broke tax rules.
"In 2013, we expressed surprise... over the findings of the SPL Commission that no competitive or sporting advantage had resulted," read a Celtic statement.
"That remains our view."
Celtic finished second to Rangers when the Ibrox side won the Scottish Premier League in 2003, 2005, 2009 and 2010.
EBTs were effectively loans drawn by players that were never repaid.
In 2013, an SPL commission fined Rangers for not disclosing payments to players to the football authorities but did not strip the club of any titles won during the period EBTs were in use at Ibrox.
Current Rangers chairman Dave King issued a statement on Thursday denying Rangers had gained any sporting advantage between 2001 and 2010, and urged Scottish clubs to move on from the issue.
Other than Rangers, Celtic are the first Scottish club to make any public comment following HMRC's court win.
And the Scottish Premiership champions said they did so "in response to considerable interest from supporters, shareholders and media representatives in recent days".
|Celtic statement in full|
|"We are aware of last week's Court of Session ruling, which we note is subject to potential appeal. "Celtic's position on this issue is consistent - that this remains a matter for the courts of law and also the Scottish football authorities whose rules are intended to uphold sporting integrity."In 2013, we expressed surprise - shared by many observers and supporters of the game - over the findings of the SPL Commission that no competitive or sporting advantage had resulted. That remains our view."|