Cagliari President Massimo Cellino is one of three men to have been arrested on Thursday following an enquiry into the construction of the Is Arenas.
Mauro Contini, the mayor of Quartu where the stadium is located, and public works commissioner Stefano Lilliu were also taken away by police for questioning.
Reports suggest that the authorities have been looking into alleged attempted embezzlement and fraudulent misrepresentation.
Cagliari moved into the Is Arenas for the 2012-13 campaign after opting to leave the Stadio Sant’Elia following a fall out with the local council.
The Is Arenas has been plagued by problems all season. The Roma game was postponed, while the tie against Juventus was switched to the neutral ground of Parma.
It did stage the Milan tie last weekend after it was initially not granted the safety certificate to house fans. Cagliari appealed against the decision and won.
See the latest Serie A predictions and betting tips with Eurotips.co.uk