The punishment was handed out by Italy's football federation following an investigation into Juventus' past transfers, being accused of fixing their balance sheets by artificial gains essentially saving the club money in player salaries and transfer budgets.
The final is played between the winners of the semi-finals over two legs, the latter at the home of the best-placed team in the league. In the event of a tie, the best-placed team in the regular season is promoted to Serie A, without the need for extra time or penalties.
