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The Court of Arbitration for Sport has rejected Spanish club Elche's appeals and ruled that they must be relegated from the Primera to the Segunda Division after non-payment of taxes and wages to players. Elche, who finished the season in 13th place, will be replaced by Eibar, who get a reprieve having finished third bottom. The CAS upheld the previous decision by the league to relegate Elche because of their debts with Spain's tax office and their own staff. La Liga had in June ruled that Elche should descend given that it was the second consecutive year that the club had failed to pay taxes. The club, based near Alicante, can still take their case through Spain's regular courts. Earlier on Monday, Elche appointed former Valencia and Spain midfielder Ruben Baraja as their new coach.
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