Milan have not featured in Europe's elite competition since the 2013-14 campaign, when they only made it as far as the round of 16, bowing out to Atletico Madrid.
Milan's struggles in Europe have certainly not been a consequence of domestic success, given they most recently finished in the top three back in 2012-13.
Although fans will surely be eager to see the club win their first league title since 2010-11, Scaroni seemingly values making an impact in the Champions League higher.
"On the sporting level, we won't play in the Champions League this year, even though I think that's where Milan should be," Scaroni told Corriere della Sera.
"I have the idea that, as football has evolved, the Scudetto has become less important. For Milan it would be better to be – and do well – in the Champions League."
Milan have also fallen behind many of their rivals at home and abroad in terms of finances.
That situation annoys Scaroni, who compared Milan to Manchester United, claiming they should at least be on a similar level financially because the Rossoneri have won more than the Premier League club, though in reality the Red Devils have claimed 45 trophies to the Italian side's 43.
"I would like to say that Italy has had problems in many areas in recent years, I do not understand what happened," Scaroni said.
"For 15 years, Milan has not increased revenues. In 2003 we made €200 million, in the meantime other clubs have tripled them.
"When I read that Manchester United gets €800m I feel bad, because we have won more than them, and we have an extraordinary basis for success with 400m fans in the world."