Fonseca left AS Roma at the end of the 2020/2021 season and was earmarked as one of the candidates to take charge of Spurs who were looking for a new manager after Jose Mourinho was sacked.
However, negotiations broke down following the appointment of Fabio Paratici as Spurs new director of football and Fonseca has now brought to light that differences in approach to games brought discussions to a close.
"The agreement was done," Fonseca told the Telegraph when asked about his own talks with Spurs.
"We were planning the pre-season and Tottenham wanted an offensive coach. It wasn't announced but we planned pre-season players. But things changed when the new managing director arrived, and we didn't agree with some ideas, and he preferred another coach.
"I have some principles. I wanted to be coach of the great teams, but I want the right project and a club where the people believe in my ideas, my way to play, and this didn't happen with the managing director.
"I cannot be a different way. All my teams will have these intentions. In Rome or Shakhtar [Donetsk] in the Champions League against the biggest teams, I'm not sending out my teams to defend near their own box.
"We have an obligation with supporters to create a spectacle, a good show. That is the obligation of the coach. I want to win every game but just winning is not enough for me. I have to be offensive and dominate the games and have an offensive midfield and show courage in the game. These are things which will die with me.
"It happened so many times when I got home after winning a game and my wife asked 'why are you unhappy?' And it is because I didn't win the way I wanted to. It is not enough. I have to create a good show for the people who pay the tickets and love football. At least I try. I cannot be a coach in another way."
