UEFA president Michel Platini has insisted Euro 2012 was a sell-out.
Although largely well-attended, there have been a large number of empty seats at certain games.
Spaces were notable at England's opening match with France, and also Wednesday's semi-final between Portugal and Spain, which also took place in Donetsk.
Huge costs of travel and accommodation have been blamed for relatively small number of fans who went to Poland and Ukraine, with the level of England's support as low as anyone can remember.
Yet Platini insists the issue had more to do with seats allocated to corporate partners not being used rather than tickets not being purchased.
"We sold 100 per cent of tickets and had 98 per cent of stadia filled," said Platini. "That's enormous.
"We also had 12,000 accreditations and there were partners who had tickets and expensive hotel rooms. 98 per cent of those seats were filled, the two per cent who don't come is up to them."
