“We’ve said if they do that then we’ll fully cooperate and comply with any requests for information from UEFA and we’ve provided details at UEFA for the requisitioners to make contact.“So we believe that the matter has been communicated to those involved and they will deal with it as they see fit.”The questions centred on whether the Ibrox side fully disclosed the details of an unpaid tax bill to HM Revenue and Customs.UEFA rules demand participants in the Champions and Europa Leagues declare any “overdue payables” to the taxman, with details on whether there is a commitment to repay amounts, or a dispute over any bill.Rangers were awarded a UEFA Club Licence despite having an outstanding £2.8m payment to HMRC over their use of a Discounted Option Scheme, in what is commonly referred to as the “wee tax case”.The Ibrox side, as the previous season’s SPL winners, entered the Champions League at the third qualifying round stage on the champions path.After defeat to Malmo, Ally McCoist’s side then dropped into the play-off phase of the Europa League, losing to Maribor.Celtic subsequently played in the Europa League, losing to Sion before the Swiss side were made to forfeit the tie after fielding ineligible players. Neil Lennon’s team then went on to play in the group stage.Hearts and Dundee United were both eliminated in the early stages of the Europa League.STV attempted to speak to Celtic secretary Michael Nicholson but he declined to comment on whether Celtic were actively involved in investigating the decision or if the club had written to UEFA.UEFA have failed to respond to numerous emails from STV over the past two weeks seeking clarity on whether they are investigating. Scottish FA chief executive Stewart Regan has said the governing body acted correctly in awarding Rangers a licence to play European football in 2011 and that questions on the process have been answered.A group of Celtic shareholders, known as ‘the requisitioners’ after a request put to the Celtic board at their AGM in 2013, requested that the club investigate the circumstances that lead to the licence being granted and have campaigned for answers in recent years. It is the latest step in a campaign – known as Resolution 12 – to challenge the decision-making process.Regan said that questions on the Scottish FA’s actions had been answered, that the requisitioners had been satisfied with the response and any further questions should be directed at UEFA. He said: “There has been a reply. We’ve been in dialogue with Celtic Football Club on the matter.“My understanding is that the requisitioners have accepted that they have no issues with the granting of the licence to Rangers in 2011 . “What they do have an issue with is the monitoring period immediately following that licence in March 2011.“Our position on that is that we have complied with UEFA requirements in the period immediately following March 2011 and clearly if there is still an issue with the requisitioners then that’s for them to take up with UEFA.