Napoli capital gains: club risks and De Laurentiis’ stance | OneFootball

The Prosecutor's Office is investigating false accounting, but the FIGC will not reopen the sports case. The new reconstructions published by La Repubblica on the alleged fictitious capital gains of Napoli do not change the judicial scenario in the sports field.

Capital gains Napoli, what risks does the club face and what is De Laurentiis's position?

The documents from the Rome Prosecutor's Office, which also contain wiretaps and documents related to transfer operations, had already been sent to the FIGC last April. The federal prosecutor Giuseppe Chinè had decided to archive the file, not finding sufficient elements to reopen a proceeding against the blue team.

In essence, Napoli does not risk any sports sanction: neither points deduction nor reopening of the process on capital gains.

The previous judicial precedent: two degrees of judgment and double acquittal

The operations under the magnifying glass are those related to the purchases of Kostas Manolas and Victor Osimhen. Napoli had already been judged in two different degrees of sports justice, with reference to articles 4, 6 and 31 of the Sports Justice Code, and in both cases it had been acquitted.

The FIGC's decision not to reopen the file therefore confirms that no new sports-related elements have emerged that could overturn the previous sentences.

The criminal trial and the charges against De Laurentiis

The situation is different on the criminal level. President Aurelio De Laurentiis has been referred to trial by the Rome Prosecutor's Office on charges of false accounting, in relation to the 2019, 2020 and 2021 seasons.

According to the accusation, some accounting operations related to the purchases of Manolas and Osimhen would have allowed to artificially inflate the capital gains, altering the company's balance sheets.

The first preliminary hearing, initially scheduled for September, has been postponed to November 6, 2025. At that venue, the defense of the blue president will have the opportunity to present their arguments and request possible archiving.

The defensive line of Napoli: "We have always respected the rules"

Through his lawyers, De Laurentiis has already let it be known that he is "calm and confident" about the outcome of the proceedings. "The president is convinced that he can demonstrate the total correctness of the operations conducted by Napoli - the defenders explained -. The club has always operated in full compliance with accounting and sports rules, with the transparency that has always characterized the company management".

The official position of the club therefore remains one of full confidence in ordinary justice, reiterating that every administrative step has been in accordance with accounting principles and the rules of the Serie A League.

What happens now

Napoli does not risk sports sanctions or penalties in the standings. The ongoing procedure concerns exclusively the criminal profile and involves De Laurentiis personally. Only in the case of a final conviction, and if serious irregularities in the accounts were ascertained, could there be indirect repercussions on the club, but at the current state there are no measures in sight from sports justice.

This article was translated into English by Artificial Intelligence. You can read the original version in 🇮🇹 here.