Barcelona's economic vice-president Eduard Romeu says LaLiga president Javier Tebas must share responsibility for the club's financial crisis.
Joan Laporta's regime blames Josep Maria Bartomeu's previous board for the club's cash problems and Romeu has argued Tebas turned a blind eye to what was happening.
He told RAC1: "Barca's fault is the situation it has, but this man (Tebas) is co-responsible for Barça's situation.
"He has looked the other way and has allowed the current situation. He told them 'Amen' to everything against the interests of Barça."
On the CVC Capital arrangement, Romeu also said: "From the economic point of view, this CVC-LaLiga agreement entails a series of requirements that we cannot accept.
"The word controller could be appropriate when they tell you that they mark what you can and cannot do, the communication policy that you must do and the people from the clubs that they must represent in LaLiga."