The owner of Leeds United, Massimo Cellino, has been banned until June by the Football League as an owner or director of the club following his conviction for a tax offence in Italy four months ago.
In a statement the league said its board based its decision, that Cellino now fails its “owners’ and directors’ test”, on the written judgment of the Italian court, which Cellino himself had supplied.
It is the second such sanction Cellino has received from the league. The offence, for non-payment of VAT on the import to Sardinia of a Land Rover, is similar to a previous offence for which Cellino was convicted in December, a failure to pay almost 390,000 (£305,000) of import-tax duty on his yacht, the Nelie, in 2012.
Cellino then managed to overturn the league’s ban initially by arguing that the tax evasion offence in itself was not definitely dishonest – people are banned from being 30% or more owners or directors of Football League clubs if they are convicted of an offence of dishonesty. The league then waited for the written reasons from the judge in Cagliari, Sandra Lepore, and decided her judgment made clear the offence had involved dishonesty.
In this latest case, Cellino was convicted in June and fined €40,000 (£28,400) for non-payment of VAT on the Land Rover, and again the league waited for the written reasons of the same judge, before deciding she had found dishonesty.
Under British law, the such offences are spent after one year, so Cellino will again have to play no part in the ownership or executive running of Leeds until the offence has expired.
The league’s ban came on the same day that Cellino sacked Uwe Rösler after 12 games in charge, the fifth manager Cellino to have gone since he took over Leeds in April 2014. The former Rotherham United manager Steve Evans has replaced Rösler.
“Having considered detailed legal advice and the court’s reasoned judgment, as supplied by Mr Cellino,” the Football League said in its statement, “the board determined that the decision of the Italian Court constitutes a disqualifying condition under the owners’ and directors’ test.”
Cellino has until October 28th to appeal.
(Guardian service)
