This weekend's opening Serie A fixtures will not go ahead due to strike action.
The Italian Players' Union (AIC) had hoped to reach a resolution with the Lega Serie A over a new collective bargaining agreement but talks in Milan broke down again on Friday morning.
A statement from the AIC read: "The Players' Union takes into account the Lega's decision to turn down our last proposal and hence, confirms the intention of not going out on the pitch for the first round of Serie A games.''
Serie A was set to resume on Saturday with Fiorentina visiting Siena. The Lega Serie A explained their reasons for turning down the final proposal made by the AIC on Friday.
"We don't understand why we should sign a temporary agreement,'' said Lega Serie A president Maurizio Beretta.
"Our Assembly has been very clear, we cannot sign a contract when there are two points that are under dispute, that of the solidarity tax and players training away from the first team.''
The Lega Serie A requested changes to the players' proposed agreement. Clubs also want players to pay a new solidarity tax that applies to high earners.
The AIC were especially unhappy about clubs trying to force players to move in the last year of their contracts, and with coaches forcing unwanted players to train away from the first team squad.