FIFA has rejected a call by European lawmakers to re-run the vote which chose Qatar as 2022 World Cup host.
Responding to a Parliamentary Assembly of the Council of Europe debate on Thursday, FIFA says it has "no legal obligation for FIFA's executive committee to revoke" the decision.
The 47-nation PACE meeting in Strasbourg, France, agreed a re-vote was justified by "illegal payments" linked to Qatari former FIFA power broker Mohamed bin Hammam.
Lawmakers relied on British newspaper The Sunday Times reporting last June that Bin Hammam paid $5 million to football officials worldwide to build support for Qatar's bid.
FIFA accepted legal advice last December to close an ethics investigation into the 2022 hosting contest.
FIFA says "recent developments and decisions have either been omitted or inaccurately reflected" by PACE.
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