Apeldoorn football club AGOVV is out of the Dutch professional football competition after being declared bankrupt on Tuesday.
The club said on Friday it would not appeal against the bankruptcy ruling, initiated last year by the tax office. The Jupiler league side has a tax debt of some €400,000.
AGOVV is the third professional club to go bankrupt in three years and the eighth since paid football was launched in the Netherlands in 1954. RBC Roosendaal was declared bust in 2011 and HFC Haarlem closed down in 2010.