Case of capital gains in the Court of Appeal: appeal by the Prosecutor and some clubs

The FIGC Prosecutor’s Office against the federal court sentence which acquitted the 11 companies involved. But Juve, Samp, Empoli and Parma have also filed a complaint

We are talking about capital gains again. Today at 10 am the trial will begin before the Federal Court of Appeal after the appeal presented by the FIGC Prosecutor against the sentence of the Federal Court which in first instance had acquitted the 11 clubs (including Juventus, Napoli, Samp, Empoli and Genoa) and 59 executives (from Agnelli and Paratici to De Laurentiis) accused of having produced fictitious capital gains.

the complaint

In the 70 pages of the complaint, the Prosecutor examines the reasons why the decision should be reviewed. In particular, he underlines how the method of evaluating players – which according to the reasons is at the basis of the acquittals – is similar to that adopted in previous proceedings (giving several examples), then highlighting how the cases that the Court defined as “suspects” are not been examined.

the clubs

But the prosecutor is not the only one to have moved. Some clubs, including Juve, Sampdoria, Empoli and Parma (but not Napoli), have presented an incidental complaint for the procedural objection – rejected at first instance – on the non-filing by the Prosecutor of the Covisoc note on the capital gains of April 14 2021. A further way to protect oneself by appealing to the method again, given that they were right on the merits. The sentence is expected today.

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