Chievo will play no part in the 2021/22 Serie B season, with the Collegio di Garanzia dello Sport rejecting their appeal against their removal from Italy’s second tier.
The administrative court and magistrate Francesco Arzillo saw no reason to overturn their omission, with the club having been excluded from Serie B due to tax breaches.
The Veronese side had claimed that they had an agreement to spread tax payments over several months after of the COVID-19 pandemic, though their appeals were all rejected and finally thrown out at the highest level on Tuesday.
Cosenza will take Chievo’s place in Serie B for 2021/22, having been the highest-placed relegated team in 2020/21.
Chievo will now start again in Serie D.