Alves moved to the Premier League team from Heerenveen in January for about 16 million euros but AZ claim they already had an agreement to sign the 27-year-old.

Van Gaal insists he spoke to the Brazilian striker on December 23, 2007 and that he had a medical at the Alkmaar club.

"I always speak with new players," Van Gaal told the commission. "In the conversation, which lasted about 20 minutes, I pointed out to Alves that he should join our training on January 7 and that he should not come too late. He promised me that.

"Besides Alves, some of his relatives were also present. They all had a picture taken with me. He also had his medical on that December date."

After the hearing Van Gaal spoke directly to the chairman of the commission, saying:

"For this evening I specially moved my date of going on holiday.

"But I find this case extremely important for the football world. That's why I am here. This may never happen again."