A "serious, repeated and prolonged sporting offense" by Juve, with the "intentionality" in altering the transfer operations, as documented by "an impressive amount of documents" received from the Turin public prosecutor's office.
And then the "confessional value" of the interceptions of the Juventus managers, and the evidence of hidden documents and manipulated invoices.
The 36 pages of reasons with which the Federal Court of Appeal explains the -15 to Juve in the capital gains process, anticipated by ANSA and then published by the FIGC
, are a harsh indictment of the Juventus club, for the budgets from 2019 to 2021.
Meanwhile, the Juventus club has announced that it will present an appeal to the Coni Guarantee College against the decision of the FIGC's Court of Appeal.
The deadline for submitting the appeal is 30 days.
The Board will be able to evaluate any procedural defects, incorrect interpretations of the rules of sporting justice or violations of the right of defence
.
On the basis of the 14,000 pages of judicial documents sent by the Turin prosecutor's office to Giuseppe Chinè, head of the federal prosecutor's office, the Caf has meanwhile built an alarming picture on the subject of capital gains.
The aggravating circumstance, in the judgment of the court presided over by Mario Torsello, is in the "pervasiveness at every level of awareness"
of how artificial that "modus operandi" was.
From Paratici to Cherubini, from Agnelli to the entire board of directors, up to the "reference shareholder" (quoted the interception between Andrea Agnelli and John Elkann), passing through the main executives and ("in good faith") the coach, everyone was aware of how artificial the exchanges leading to fictitious capital gains were.
In short, that of executives "is a canon of systematic and not isolated behaviour".
The first of the "demonstrative elements", according to the Caf, is the so-called "black book of FP", Fabio Paratici, former Juventus director now at Tottenham and disqualified for 30 months, actually written by his successor, Federico Cherubini.
For Juve a simple note, for the judges the proof "that Paratici had constantly operated through a system of artificial capital gains"
;
the fact that Juve did not disavow him "and the club's failure to distance itself" have "a devastating impact in terms of sporting loyalty".
The Court maintains that the whole framework of evidence arriving from the Turin prosecutor's office makes the proceeding a real new trial, and for this reason it reopens it.
Juve denies the thesis that the time limits for the revocation request have been exceeded (the judicial documents arrived in Chinè on November 24, as per the stamp of the Turin magistrates);
Juve tow in an attempt to invalidate the use of interceptions (regardless of "today's debate" on the limits of their use).
Then, we enter into the merits, to arrive at the conclusion that the principles of "sporting loyalty, probity and correctness" have been violated.
Many interceptions cited, many transfers under accusation.
Above all, the Akè-Tongya one with Olympique Marseille: they are two exchanges in compensation but Juve wants them - the judges say - to appear as independent capital gains and manages to correct the invoice in pen and send it back to the French club to modify it.
In short, whether it is 30 million, 70 or 100, fictitious capital gains make the balance sheets "unreliable".
As for the penalty, increased from the -9 requested by the Public Prosecutor's Office to -15, "it must be proportionate to the inevitable alteration of the sporting result".
The other clubs were acquitted due to lack of evidence or because "there can be no systematicity in a single operation".
But referring to the first judgment on appeal, the Caf renews its appeal to regulate capital gains, preventing the lack of parameters for evaluation from causing gray areas.
"Such a regulatory intervention remains very urgent", she writes.
A call into question for the Football Federation, but Giorgetti and Abodi also spoke about possible interventions for the government, who was waiting to read the reasons.
The final word is not yet written.
