Audio By Carbonatix
World football's governing body has accused its European counterpart of a "misinformation campaign" over shelved plans to sell stakes in the World Cup.
UEFA last month filed legal papers in the US requesting disclosure of evidence and documents from FIFA, warning it could lodge a criminal complaint in Switzerland.
UEFA accused FIFA president Gianni Infantino of "criminal mismanagement" and "a fraudulently off-market price promoted by [him] for his own benefit" over the now-shelved FIFA Forward Enterprise (FFE) scheme.
In its response on Monday, Fifa said Uefa's filing contained "numerous false or misleading statements about Fifa and Infantino".
"With no basis whatsoever, Uefa suggests that Mr Infantino sought to profit personally from the FFE proposal," Fifa said in a filing in the Southern District of Florida, opposing Uefa's motion for discovery.
"UEFA's suggestions that Mr Infantino violated any law or ethical principle are categorically without merit."
It also described UEFA's filing as "farcically overbroad", saying "districts faced with similar requests have outright rejected such applications".
FIFA also described UEFA's conduct as "in bad faith and for the purpose of harassment".
Making clear it was refusing to release evidence relating to the FFE plan, Fifa said it "respectfully requests that the court deny Uefa's application for discovery."
BBC Sport has contacted UEFA for comment. BBC Sport has been told insiders believe if Fifa has nothing to hide, it should disclose the documents and speed up the legal process.
UEFA has led the rebellion against the FIFA president, who is facing calls to stand down from three confederations.
FIFA's FFE plan proposed selling stakes in the World Cup and other competitions to private investors, sparking a major backlash.
Infantino faced calls for his resignation but claimed the project was intended to generate additional revenue for the game.
Earlier this month, Football Association chair Debbie Hewitt - a FIFA vice-president - told Infantino to release all documents relating to his controversial plan, and called for an independent review of FFE.
Infantino will stand for election for a fourth time in March 2027, with his opponents having until 18 November to find an alternative candidate.
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