Cagliari will face AS Roma behind closed doors today.
The club had hoped to change the minds of the local authorities by highlighting the work done to the Is Arenas over the last two weeks.
"Cagliari Calcio, represented by President Massimo Cellino and everyone who works for the club, can no longer see a future due to the bureaucratic difficulties and the collective disinterest of the authorities," read a statement.
"We invite and ask all their fans who have a ticket or season ticket to come to the stadium and watch Cagliari-Roma in the full respect of order and civility.
"Cagliari Calcio and its engineers consider the structure to be adequate and secure.
"This move is absolutely peaceful and was pushed by the pain and frustration of defending our right to exist."