The two powerbrokers were banned by FIFA's Ethics Committee in 2015 after a secret payment of CHF2 million (£1.6 million/$2 million/€1.9 million) made four years prior was discovered.

The 86-year-old Swiss Blatter is due on the stand on day one of the two-week trial which is set to take place in Bellinzona, while Frenchman Platini will be interrogated on Friday (June 10) before a panel of three judges.

If found guilty in what is being billed as football's trial of the century, they could face a five-year prison sentence as well as a substantial fine.

The payment at the heart of the case was given to Platini for "consultancy services" and authorised by Blatter in January 2011, which ended up finishing both men's careers in football.

Blatter stepped down as FIFA President after 17 years while Platini also lost his Presidency at UEFA and lost any chance he had of succeeding his former mentor.

"Joseph S Blatter and Michel François Platini are accused of illegally obtaining a payment of CHF2 million to the detriment of FIFA and social security contributions of CHF229,126 (£187,000/$235,500/€220,000) in favour of Platini," read documents provided by the court.

"Among other things, Platini submitted a presumably fictitious invoice to FIFA in 2011 for an [allegedly] still existing claim for his consulting work for FIFA between 1998 and 2002.

"After the invoice had been signed and Blatter had confirmed the existence of the claim, FIFA settled the corresponding claim [including social security contributions] in favour of Platini."

Both officials deny their charges.

The pair claim that they had a verbal agreement for the money to be paid as a backdated additional salary for Platini, who worked as a special adviser in Blatter's first term, from 1998 to 2002.

However, Swiss law places a five-year time limit on such payments.

"I view the proceedings at the federal criminal court with optimism – and hope that, with this, this story will come to an end and all the facts will be worked through cleanly," Blatter said in a statement.

In his statement Platini, a three-time Ballon d’Or winner, said: "I fully contest these unfounded and unfair accusations."

The 1984 European Championships winner has also claimed that Blatter told him at the time that FIFA could not afford to pay him, despite having a total income of CHF2.7 billion (£2.2 billion/$2.7 billion/€2.5 billion) and overall profit of CHF115 million (£93 million/$118 million/€110 million) over the four-year period.

Blatter, who has been battling ill-health, also faces a separate criminal proceeding related to authorising a $1 million (£794,000/€934,000) FIFA payment to Trinidad and Tobago in 2010 into the control of the organisation's then vice-president Jack Warner.