There is a passage of the referral for the salary maneuver which is very significant in trying to understand the logic of sporting justice in relation to Juventus. Referring to the two salary manoeuvres, the prosecutor China writes: «violating the accounting principle of accrual accounting and, therefore, in this way violating the principle of a level playing field with the other sister companies of the League of A, in terms of economic and financial equilibrium». It is a fundamental point, because it clears customs sports unfairness on an administrative violation. By shifting part of the salaries for the 2019-2020 season and the 2020-2021 season to subsequent ones, Juventus moved debts from one year to another, thus publishing a balance sheet that is not a faithful snapshot of its financial situation. Moreover, he did it without depositing or by depositing contracts with players in inappropriate times.
Where is the violation of the level playing field?
Net of the accounting technicalities, over which a bitter battle will probably be fought in the criminal justice system, let’s say that the type of violation committed is clear. The problem is that, in both cases, the irregular shift of that part of salaries did not affect the possibility of signing up for the championship or that of operating on the transfer market (also because it is a period in which Juventus recapitalized with 700 million euros). So, understanding that – if the prosecution’s case is confirmed – the shifting of those engagements has given rise to a false representation in the financial statements, where the violation of a level playing field with the others is unknown «sisters» (definition, the prosecutor Chiné will allow us, truly hilarious if one thinks of what happens in a very normal League meeting to decide the most trivial shift of an advance or a postponement).
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