League Championship side Leeds United Owner Massimo Cellino has been "found guilty of tax evasion and fined" €40,000 ($44,640) in an Italian court, according to the PA. Cellino has been "convicted for failing to pay VAT on an imported Range Rover in a court in Cagliari." The 58-year-old, who recently served a four-month ban by the Football League for failing to pay tax on a yacht, was "acquitted of customs offences on the Range Rover, which had been imported" from the U.S. Cellino may now "face investigation by the Football League to establish whether this latest conviction was confirmed by the court judge to be a dishonest act." The same judge in Cagliari, Sandra Lepore, "convicted Cellino of tax evasion in relation to his yacht, Nelie, last year" and fined him €600,000. The League ruled that because the tax offense involving the yacht had been confirmed by the Italian judge to have been a dishonest act, Cellino "failed its owners and directors test." He is currently "appealing against his disqualification" through the FA's arbitration process. The former Cagliari owner also "faces a separate court hearing in Italy for tax evasion in relation to a second yacht, Lucky 23, in October" (PA, 6/23).
