Leeds United chairman Massimo Cellino has once again been disqualified by the Football League under its Owners’ and Directors’ test.
The issue relates to Cellino committing an offence under Italian tax legislation.
A Football League statement read: “At its recent meeting, the Board of The Football League 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.”
It is the second time Cellino has fallen foul of Football League regulations having being disqualified in December 2014 after being found guilty by a court in Cagliari of the non-payment of import duties on a boat.
That sanction was subsequently extended until the end of last season – meaning Cellino could not act as a “relevant person” at the Championship club until May 3.
Monday’s news came just minutes after Steve Evans confirmed he was to be Leeds’ new boss following the sacking of Uwe Rosler earlier in the day.
Evans is the sixth manager to take the reins at Elland Road since Cellino assumed control in April 2014.