Massimo Cellino's proposed takeover of Leeds United is said to be on tenterhooks because of an accusation of tax evasion.
Cellino, who agreed to buy 75% of the club last month, is currently under investigation by a Sardinian court for allegedly failing to pay €400,000 (£328,000) import duty on a yacht, which was seized in Cagliari in 2010.
His takeover is yet to be ratified by the Football League and their next meeting to decide whether he is a fit owner comes five days before Cellino's case is heard on March 18.
It is believed that Cellino has already been using his money to acquire the recent loan signings of Jack Butland and Connor Wickham even though his takeover has not been approved.
Cellino also has previous convictions, but feels that both a 2001 suspended sentence for false accounting and a 1996 fine for fraud, that was overturned on appeal, should be disregarded.
Pascal Lemesre
