The Football League chief executive, Shaun Harvey, has described the ongoing legal process surrounding Leeds United’s owner, Massimo Cellino, as “a cloud” hanging over the club and the competition.

The Football League is still awaiting the full written judgment of an Italian judge who upheld an appeal by Cellino earlier this year, finding that a tax ruling against him was not “dishonest” and as such he could take control of the Yorkshire club. The colourful Italian took control of Leeds after winning his appeal and has presided over a turbulent start to the season but the Football League still wants to consider the full written judgment before coming to a conclusion.

“It’s exceptionally disappointing that we haven’t actually had the judgment, if not only to draw a line under the whole scenario so that everyone knows where they are,” said Harvey, a former Leeds chief executive. “It’s a cloud still hanging over both the Football League and the club and Mr Cellino himself.”

Cellino was found guilty of tax evasion in March but an appeal judge later ruled that the Football League was wrong to consider it a “dishonest act” and thus ban him under its owners and directors test. But Harvey said that, if the written verdict could be interpreted as finding Cellino guilty of dishonesty, then there was a chance he could still be barred from owning the club.

“The actual single [Football League] arbiter in the matter made it very clear that when the written reasons are issued as part of the judicial process, if it is clear in there that the act was one of dishonesty, which is the test that we apply, then at that stage he would fail the owners and directors test and as such wouldn’t be able to be a director of the football club or exert any control. He is under an obligation to divest himself of his shares at that stage,” said Harvey.

If that was the case, he said the Football League would move “very quickly” to force Cellino to divest his shares. “From our persecutive he then fails the owners and directors test and at that stage the provisions are in the rules that he has to divest himself of his interests,” said Harvey. “We’d obviously give the club a reasonable period of time to organise its affairs because you wouldn’t want to put the future of the club at risk immediately that you had a decision. It’s a matter the Football League board would have to consider at that particular time.”

The publication of the Italian judgment has been repeatedly delayed but Harvey said the Football League had little control over the timescale. “We are constantly monitoring it. We have been asked to be kept informed. Our influence over the judicial system in Italy is somewhat limited,” said Harvey, speaking at the Soccerex football conference in Manchester.

“We have Italian lawyers monitoring it for us and we’ve been told it will come out when it comes out. That’s how the Italian judicial system has been described to us.”