BUCHAREST (Reuters) – The Romanian Soccer Federation (FRF) is to relegate local first-division team Sportul Studentesc Bucharest to the second division because of outstanding tax debts. «Sportul Studentesc will play in the second division after local tax authorities established the club owes around 3 million euros to the state budget,» FRF spokesman Paul Zaharia said. Earlier this year, the local tax authorities said first-division clubs owed more than 30 million euros, accumulated over the past 16 years, to the state. The average of the 18 local first-division clubs’ annual budget is around 4.5 million euros. «All Romanian first-division clubs have different debts to the state budget but Sportul Studentesc failed to start any payments,» Zaharia said.