Juventus have been docked 10 points by the Italian football federation for irregularities in the club’s accounting.

The Serie A side were initially hit with a 15-point sanction in January, but the penalty was rescinded after an appeal.

The federation has now moved to issue a new punishment after the federal court of appeal intervened, meaning the club could miss out on European football next season.

The sanctions relate to the club having artificially inflated the value of players in their accounts using capital gains.

The appeal court, while upholding the charges against the club, acquitted officials Pavel Nedved, Paolo Garimberti, Assia Grazioli Venier, Caitlin Mary Hughes, Daniela Marilungo, Francesco Roncaglio and Enrico Vellano of wrongdoing.

Former Tottenham sporting director Fabio Paratici, who performed the same role at Juventus from 2018-21, received a two-year global ban from football from FIFA in April over his part in the matter, forcing him to resign from his position at Spurs.

The club said in a statement that they had taken note of the ruling and reserved “the right to read the reasons to evaluate a possible appeal”.

They added that the decision “arouses great bitterness in the club and in its millions of supporters” who have found themselves “penalised by the application of sanctions that do not seem to take into account the principle of proportionality”.

The points deduction sees the club drop to seventh in the Serie A table, a point outside the European qualification places following a 4-1 defeat away to Empoli on Monday night.