Parma lose appeal for UEFA license
Torino will take Parma's place in the Europa League next season after the Gialloblu's second and final appeal over their exclusion was rejected.
Parma secured a place in Europe with a 2-0 win over Livorno on the final day of the season, taking them one point ahead of Torino, who were held to a draw by Fiorentina.
Torino forward Alessio Cerci missed a penalty deep in stoppage time of that game at the Stadio Artemio Franchi.
However, Parma's failure to pay taxes amounting approximately 300,000 euros according to the regulations meant they were denied a licence to play in Europe by the Italian Football Association (FIGC). An initial appeal to the FIGC was rejected, leading to a second appeal to the High Court of the Italian Olympic Committee (CONI).
That was rejected on Thursday, meaning Torino will be pencilled in as Italy's third participant in the Europa League next season.
This is pending a final appeal which Parma could still make to the Court of Arbitration for Sport (CAS) in Lausanne, but the Granata are likely to take their place in the third qualifying round of the Europa League on July 31 and August 7.
Parma have since paid the outstanding tax, but the CONI have ruled that the initial deadline was "not arbitrary" and that the late payment was "inexcusable". As a result, they were automatically excluded from receiving a licence, according to UEFA's licensing laws.
"I'm very disappointed by the whole sporting system and even more so by this sentence," said Parma's president Tommaso Ghirardi on his club's website. "They've really made a mess this time. Maybe they've even done enough to make me leave the world of football for good."