De Laurentiis faces potential restart of Napoli false accounting trial
A legal proceeding against Napoli president Aurelio De Laurentiis, the club, and its CEO Andrea Chiavelli, accused of false accounting, could be sent back to a preliminary hearing. The decision will be made on May 20 by the ninth collegiate section of the Rome Tribunal. The case, led by the Rome Prosecutor's Office, centers on the club's financial statements for 2019, 2020, and 2021.
During the first hearing, the club's defense lawyer, Lorenzo Contrada, raised an exception of absolute nullity regarding the decree that ordered the trial last November, citing an alleged failure of notification. Contrada requested the acts be remitted to the preliminary hearing judge and argued for the proceedings to remain unified. This request was reportedly deemed well-founded by prosecutor Lorenzo Del Giudice. If the court accepts the defense's exception, the entire case would revert to a different preliminary hearing judge.
The investigation focuses on alleged fictitious capital gains from two transfer operations. The first involves the 2019 signing of defender Kostas Manolas from Roma. The second, and more prominent, concerns the 2020 acquisition of striker Victor Osimhen from French club Lille. Prosecutors are examining the valuations of players included in the Osimhen deal, which they allege lack sporting justification.
According to sources, the list of witnesses to be deposed includes Osimhen himself, former Napoli sporting director Cristiano Giuntoli, and several other players involved in the inter-club transactions. These players, named as Karnezis, Liguori, Manzi, and Palmieri, moved to Lille as part of the Osimhen negotiation with valuations that are under scrutiny. The prosecution contends these valuations were inflated to create artificial capital gains for Napoli's accounts.
This legal development occurs against the backdrop of Napoli's recent sporting history, where the signing of Victor Osimhen proved transformative. The Nigerian striker's arrival, now under legal examination, was a cornerstone of the squad that won the Serie A title in the 2022-23 season. The ongoing trial introduces a layer of off-pitch uncertainty for the club's leadership during a period of planned sporting reconstruction.
The outcome of the May 20 hearing will determine the immediate procedural path for a case that has lingered over the club. A return to the preliminary hearing stage would signify a significant procedural delay, prolonging a matter that examines the financial mechanics behind one of Italian football's most high-profile recent transfers.
