The game with Rennes will not be rearranged and has been referred to a panel.
The match was called off after eight players and five staff tested positive for Covid-19.
The game could not be rearranged before the deadline of December 31 because of discussions about rescheduling.
"Unfortunately, despite all efforts, a solution that could work for both clubs could not be found," the statement read.
The match can no longer be played and the matter will be referred to the control, ethics and Disciplinary Body for a decision to be taken in accordance with the competition regulations.
According to the regulations, if Spurs were unable to fulfill the fixture, they will forfeited the game and be awarded a 2-0 win by Rennes.
That outcome would end Spurs' hopes of winning the conference title as they needed a win to stay in the competition and qualify in second.
Eight players and five members of staff tested positive for Covid-19 and the match was called off.
If the circumstances justify, the Disciplinary Body may take further measures.
The panel will determine if Spurs had 13 available outfield players and a goalkeeper and how helpful both clubs have been in trying to rearrange the fixture.
Spurs don't want to comment on the matter.
Switzerland were given a win by a panel of the European body after a Covid outbreak in the Ukraine team.
The outcome was taken to the Court of Arbitration for Sport by the Ukrainians.
In August 2020 Linfield advanced to the next stage of the competition when their opponents from Kosovo could not fulfill the fixture because of positive Covid cases.
The rearranged date for the Spurs match is set to be announced in due course.
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Spurs head coach Antonio Conte questioned why his players and staff were being made to continue preparing for their upcoming matches after 13 positive Covid-19 cases were confirmed at the club.
Fixture congestion for Spurs.
Spurs have two games to fit into their schedule after their game at Burnley was postponed due to the weather.
Their next game is atLeicester on December 16 and then they host West Ham on December 19 in the Carabao Cup quarter-finals.
What's coming up?
The game is on December 16 at 7:30pm.
Sky Sports will show the Spurs vs Reds game on December 19 at 4.30pm.
Sky Sports will show the Carabao Cup between Spurs and West Ham at 7.45pm.
The Spurs vs Crystal Palace game is on December 26.
The game is on December 28 at 3pm.
January 1st is the kick-off of the Premier League.
To be changed.
The game is in the premier league.
The game is in the premier league.
