The two clubs face charges related to the alleged racist behaviour by the Italian club's supporters and crowd trouble from Spurs' fans in the Europa League match in Rome last year
Lazio fans appeared to have mocked the visitors’ tradition Jewish support with anti-Semitic chants during the match, while Tottenham’s supporters were reportedly involved in separate crowd disturbances in and around the ground.
A statement from Uefa reads: "Uefa has opened disciplinary proceedings against S.S. Lazio. Charges relate to the alleged racist behaviour of Lazio supporters during the Italian club's 0-0 Uefa Europa League Group J draw against Tottenham Hotspur FC in Rome on 22 November 2012.
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"Uefa will also commence proceedings against Tottenham Hotspur FC, who face charges related to crowd disturbances.
"These cases will be discussed by the Uefa Control and Disciplinary Body on 24 January 2013."
The match between the two sides ended goalless in the Stadio Olimpico with Hugo Lloris making a string of excellent saves to earn Andre Villas-Boas' side a valuable draw in the Italian capital.