Siena will start the 2013-14 Serie B season from -2 after failing to pay their wages and taxes on time.
The Tuscan club was relegated from Serie A in May and for some months looked to be on the verge of bankruptcy.
They worked out a deal with creditors and local banks just in time to save the side, but will be penalised for late payment of wages and taxes.
The Disciplinary Commission has docked Siena two points for the new season, banning President Massimo Mezzaroma for two months and 20 days.
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