The Republic of Genoa’s chief prosecutor has opened a case against the duo over an outstanding amount of 8 million euros from 2011.
The club are believed to have refused to pay the outstanding sum from that year, instead asking the inland revenue to draw up an instalment plan.
But Italy's tax authoritie rejected the proposal and instead submitted a report to the local prosecutor, who has filed charges.
The investigating judge rejected the initial request, but an appeal has been submitted to the court of a review, with a hearing scheduled for February 25.
Genoa were flying high in Serie A a few years ago but financial problems saw them sell most of their best players, with the club now lying one point above the relegation places.