Capital gains, the Federal Court of Appeal dismisses the appeal: all acquitted

The United Sections Federal Court of Appeal rejected the appeal of the FIGC Prosecutor’s Office on the capital gains case, confirming the acquittals of the first degree for the eleven clubs (including Juventus, Napoli, Samp, Empoli and Genoa) and the 59 managers (from Agnelli to De Laurentiis). The Court also rejected the incidental appeals presented by four of the clubs involved (Juve, Samp, Empoli and Parma) for the procedural objection – also rejected at first instance – on the non-filing by the Prosecutor of the Covisoc note on capital gains of 14 April 2021.

The process

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The hearing before President Torsello began shortly after 10 this morning with a very harsh speech by the head of the Prosecutor’s Office Chinè who had defined the sentence of the Federal Court at first instance “totally unfounded”, also contesting the incidental appeal presented by some company. Then the lawyers of the eleven clubs involved – the five already mentioned in Serie A plus Parma, Pescara, Pisa, Pro Vercelli, Novara and Chievo – provided their rejoinders, for a trial phase that lasted about four and a half hours. In about three hours the Federal Court of Appeal instead decided to confirm the decision of the Court, rejecting the appeal of the Prosecutor’s Office.