A controversial coda to the Serie B season got even messier on Thursday, when Sampdoria were handed a lifeline in the shape of a relegation play-off and Brescia were demoted to Serie C because of alleged financial irregularities.

Relegated to calcio’s third tier for the first time in their history after finishing third-bottom in Serie B with 41 points, the Blucerchiati will now face Salernitana for the chance of remaining in the second division.

Brescia, meanwhile, went from celebrating survival two weeks ago to staring down the barrel of relegation to Serie C after being deducted eight points by the Italian FA’s tribunal – four of which will be deducted at the beginning of next season.

And there could be more twists to come, with the Rondinelle set to lodge a formal appeal against the verdict in the second week of June.

Why have Brescia been relegated to Serie C?

Brescia have been relegated to Serie C after being found guilty of financial irregularities by the Federal National Tribunal of the FIGC, the Italian FA.

The club were hit with an eight-point penalty, four of which were deducted from this season’s tally and four of which will be deducted next term.

Brescia finished the season in 15th place with 43 points, but the deduction drops them down to 39 and into 18th place, the last of automatic relegation spots.

Covisoc — Italian football’s supervisory body — began an investigation into Brescia following the conclusion of the Serie B season over an irregularity in their payment of salaries and tax contributions in February and April.

Meanwhile, Brescia owner Massimo Cellino has been handed a six-month ban along with his son and board member Edoardo.

“I was defrauded,” the former Leeds United owner told La Gazzetta dello Sport after the verdict was delivered on Thursday. 

“They defrauded me, Covisoc, and the tax authorities. They defrauded everyone; we are all victims, and I am devastatingly sorry. 

“I would have preferred to die under a car than suffer something like this.”

Around 700 Brescia ultras took to the streets to protest against Cellino, Serie B and the FICG on Monday.

Cellino arrived in Brescia in 2017 after a tumultuous three-year tenure as owner of Leeds marred by legal disputes, tax evasion charges and an 18-month ban from English football for breaching player-agent regulations.

And the former Cagliari owner has become persona non grata in Brescia this season, where fans have grown tired broken promises and a perceived lack of ambition. Ahead of the match with Bari in November, ultras broke into the Stadio Mario Rigamonti and spray-painted graffiti on the walls, expressing their fury with both Cellino and the players, with the owner repeatedly coming under fire from the curva as the season wore on.

Cellino was in the process of selling the club at the end of the season, a process which could be halted, if not downright derailed, by Brescia’s relegation to Serie C.

What does this mean for Serie B?

The investigation into Brescia’s alleged financial breaches forced Serie B to postpone the two-legged relegation play-out, which was scheduled for May 19 and May 26.

The tie was originally meant to feature Salernitana and Frosinone, with the Granata hosting I Canarini in the first leg, before travelling to Lazio the following week.

Brescia’s points deduction means Frosinone are now safe, while Salernitana will face Sampdoria in the relegation play-offs, with the first leg in Genoa on June 15 and the return leg in Salerno on June 20.

Sampdoria originally finished the season in 18th place and suffered relegation to Serie C for the first time in their 79-year history.

Cosenza and Cittadella are the two other relegated teams after finishing bottom of the table with 30 points and 19th with 39 points respectively.

Earlier this week, Serie B president Paolo Bedin ruled out the division could expand to 22 teams for next season to accommodate both Brescia and one between Salernitana and Sampdoria.

What next for Brescia?

Even before the investigation was concluded, Brescia announced they would file an appeal against the verdict and will have the chance to do so in Italy’s federal court either on June 10 or June 12.

“Following the disturbing news reports that emerged today and the conclusion of the investigation conducted by the FIGC into alleged irregularities in payments,” a Brescia statement read.

“Brescia announces that it will appeal to any sporting and non-sporting body to protect its position, believing that it has correctly complied with the federal deadlines.”

Cellino, however, is not confident the appeal will result in Brescia being handed a reprieve.

“It seems to me the sentence is already sealed,” he told La Gazzetta dello Sport.

“If the FIGC schedules the [relegation] play-off before a true tribunal can even weigh in, basing it solely on two federal judges’ decisions, then it’s clear what’s happening. 

“This is sporting injustice, a complete sham. Brescia is being unfairly targeted and put through a rigged process. Football has lost the little credibility it had left because of this whole situation.”