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Case of capital gains, a point in favor of Juve: from the TAR green light to the secret card

CAPITAL GAINS CASE

 La "Nota 10940" secondo i legali bianconeri potrebbe essere un documento capace di poter portare all’inammissibilità dell'intero processo

The Juventus defense scores a point in their favor in the case of capital gains. The Lazio TAR has, in fact, given the go-ahead for the Juventus club’s lawyers to access the hitherto “secret” paper, called “note 10940” dated April 14, 2021 in which Covisoc asks the Federal Prosecutor for some interpretations related to the capital gains case. According to the lawyers of the Juventus club, this could be a document capable of leading to the inadmissibility of the entire process and thus seeing the 15 penalty points returned.

As reported by Calcio e Finanza, it is a paper in which the supervisory body reports to the Public Prosecutor some “cases for which it is not easy to appreciate what are the criteria to which the contracting parties have complied in order to agree on the relative price” . In particular, the response in the note from the Federal Prosecutor’s Office is also at the center, “which provided interpretative indications to Co.Vi.So.C. for the purpose of issuing the note, with which the Commission proceeded to make a report regarding the assessment of the effects of the sale of the players on the financial statements of some professional clubs for the purpose of registering for the respective championships – explains the Lazio TAR – Va , therefore, ordered to Co.Vi.So.C. to submit to the appellant a copy of the note from the Federal Prosecutor’s Office, within seven days of the communication, administratively, of this sentence or of the notification, if earlier”

The chief prosecutor Chiné, following the request formalized on 14 March 2022 and also in the following weeks, rejected the request for the document to be filed since “the note is not part of the documentation acquired in the context of the disciplinary procedure”. Covisoc, for its part, defended itself by saying in the documents of the appeal to the TAR: “The document to which access is requested was drawn up by the Federal Prosecutor who reads for information. Your request, therefore, was promptly addressed to this body as far as it is concerned. Please therefore refer to the Federal Prosecutor’s Office which will be able to fully express itself on the formalized request”.

However, that was enough for Juventus’ lawyers to wonder if and why the federal prosecutor’s office interacted with Covisoc in April regarding proceedings that were opened only later in October. There is one detail at stake:
according to the defence, 21 April 2021 should be indicated as the date of initiation of the proceeding and therefore, according to the times envisaged by the procedural process (30 days for the entry of the news in a special register and 60 days for the duration of the investigations) the documents would be unusable of investigations subsequent to 14 July 2021 and therefore – according to the defenders – the disciplinary action would be inadmissible.

“The interest in the defensive access in the case in question is evident, in particular in the pending appeal of the revocation sentence, issued by the Federal Court of Appeal, precisely because the act in question must be known before the trial is concluded sports, given that any subsequent initiative proposed before the state administrative jurisdiction would fall within the well-known limits of the protection instruments, which in disciplinary matters are compensatory and not real, according to the approach accepted by the Constitutional Court”, explains the TAR.

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