At its recent meeting, the Board of The Football League (with the exception of Chief Executive Shaun Harvey who declared an interest*) considered the position of Leeds United President Massimo Cellino under its Owners' and Directors' test.
In June, Mr Cellino was found guilty by a Court in Sardinia of an offence under Italian tax legislation relating to the non-payment of VAT on the importation of a Land Rover vehicle. This resulted in a fine of €40,000 and the confiscation of the vehicle in question.
Having considered detailed legal advice and the Court’s reasoned judgment, as supplied by Mr Cellino, the Board determined that the decision of the Italian Court constitutes a disqualifying condition under the Owners' and Directors' test.
Mr Cellino has until October 28 to appeal against the Board's decision. Any such appeal would be heard by an independent panel.
The League will make no further comment at this time.
*Shaun Harvey was Chief Executive and a Director of Leeds United between 2004 and 2013.