On the issue of capital gains, Juventus could be in good faith.
This is what Ludovico Morello observes, the investigating judge of the Court of Turin who last October 12 rejected the requests for disqualification measures for Andrea Agnelli and other suspects in the investigation into the accounts of the Juventus club.
In the light of the documents available at that time, the judge wrote that if Juventus really complied with the standard practice "it would be difficult to hypothesize a conscious, and therefore ultimately malicious, departure from the correct postal accounting criteria".
For Morello, however, "an accurate study" is appropriate.