Ghirardi sold Parma to Taci in December last year but the Albanian oil baron then sold the club to Giuseppe Manenti for €1 early this month.
“On October 10 2014, I paid for everything and there were no debts to the Italian clubs. I had complied with the obligations and wanted to sell because I was embittered,” Ghirardi told La Gazzetta dello Sport.
“I contacted people on the behalf of Taci and I informed him. Someone advised me to address it through professional studies and so I did. We stipulated a preliminary agreement for the acquisition in November, €10 million for me, €19m for salaries, plus €78m in debts.
“That hole of €200m is a lie, as well as that of some employees not seeing money for one year. I paid the salaries of July. Taci was not the right person [and] I apologize to the fans of Parma. I feel betrayed.
“To repay the debt anyway just sell [Alberto] Cerri, [Gregoire] Defrel and [Jose] Mauri.”