Juventus have been docked 10 points following a new investigation into the club’s past transfer dealings.
Juve were initially fined 15 points in January, but Italy’s top sports court overturned April’s decision and ordered a retrial of the case.
The new ruling was announced ahead of the team’s away game at Empoli on Monday.
The penalty left Juventus seventh in Serie A, beyond a place in European qualifying.
Napoli have secured the Serie A title and are 17 points clear of second-placed Juventus ahead of Monday’s ruling.
In April, the Italian Sports Guarantee Council revoked the 15-point penalty imposed on Juventus by the Italian Football Federation’s (FIGC) Appellate Court.
It asked the appeals court to revise the punishment imposed on the club and some key figures, including former vice-chairman Pavel Nedved.
Former chairman Andrea Agnelli, former chief executive Maurizio Arrivabene and sporting director Federico Cherubini and Fabio Paratici is now maintained.
If Juve beat Empoli, they will be two points behind AC Milan in the Champions League final spot with two games to play.
Juve are also embroiled in criminal proceedings over their accounting practices, with 12 current and former club figures, including Agnelli, likely to face trial.
A high court hearing on October 26 will decide whether the final trial will take place in Turin, where the investigation is taking place, or in Milan or Rome, according to Italian news agencies.
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