England’s Football League has disqualified Leeds United’s President Massimo Cellino under its Owners’ and Directors’ Test, after receiving an Italian judgment relating to non-payment of tax duties on a boat. In March 2014, the Football League disqualified Cellino after he was found guilty under Italian tax legislation, resulting in a €600,000 fine. Cellino successfully appealed against the decision in April at a hearing of the Professional Conduct Committee (PCC), chaired by an independent QC.

Tim Kerr QC agreed with the Football League that the judgment against Cellino did amount to a ‘Disqualifying Condition’ under Appendix 3 of the Football League’s Regulations. However, he said that the summary form of the judgment did not contain enough information to reach a conclusion about whether Cellino’s conduct could reasonably be considered to be dishonest, as required by Appendix 3. The Football League then applied to the Public Prosecutor of Cagliari for the full judgment (proceedings no. 7354/12), on which today’s ban is based.

The Football League’s Regulations, Appendix 3, makes any person convicted of ‘an offence involving a Dishonest Act’ subject to a Disqualifying Condition. a Dishonest Act is defined as ‘any act which would reasonably be considered to be dishonest’. The Regulations disqualify any person convicted of a Dishonest Act until that conviction is deemed spent under the Rehabilitation of Offenders Act 1974 (as amended by the Legal Aid, Sentencing & Punishment Act 2012). In Cellino’s case, this would be 12 months after the initial conviction, which means he could return to football on 18 March 2015.

‘The club is in the process of taking legal advice on the reasoning of the decision’, read a Leeds United statement. ‘The steps that the League wishes the club to take – to remove Mr Cellino only to re-appoint him in three months’ time – will be destabilising for the club, its supporters and sponsors and cannot be in the best interests of any party’. The Football League’s judgment is available here.