Napoli President De Laurentiis to Face Trial Over Alleged False Accounting
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A Roman court has scheduled a trial for Napoli President Aurelio De Laurentiis, his close aide Andrea Chiavelli, and the club itself, set to begin on December 2, 2026, on charges of false accounting. The decision, made by a preliminary judge in Rome, stems from an investigation into the club’s financial records spanning the years 2019, 2020, and 2021.
The core of the case revolves around allegations of fictitious capital gains generated through player transfers, specifically the 2019 sale of defender Kostas Manolas to Roma and the 2020 acquisition of striker Victor Osimhen from French side Lille.
“We are absolutely astonished,” stated legal representatives for De Laurentiis – attorneys Gaetano Scalise, Fabio Fulgeri, and Lorenzo Contrada – adding that the judge’s decision underscores concerns about the impartiality of the preliminary hearing process. They argued there was sufficient evidence to dismiss the charges, claiming that the prosecution, and specifically the Guardia di Finanza (financial police), erred in its application of accounting principles. According to the defense team, prosecutors acknowledged during the hearing that Napoli did not derive any benefit from the transactions in question.
Two Key Transfer Deals Under Scrutiny
Roman prosecutors have focused their investigation on two primary areas: the transfer of Greek international Manolas and the deal bringing Nigerian forward Osimhen to Napoli. The Manolas deal, finalized during the summer transfer window six years ago, involved a payment of €36 million – matching his release clause – by Napoli. This transaction reportedly yielded a capital gain of over €31 million for Roma, then under the leadership of James Pallotta.
The transfer of Osimhen has also drawn significant scrutiny, with investigators examining the deal valued at over €71 million. The proceedings were transferred to Rome in June 2022, prompting a series of searches conducted by the Guardia di Finanza’s economic and financial police unit at both the FilmAuro headquarters in Rome and Napoli’s training center in Castelvolturno.
De Laurentiis and Chiavelli Maintain Innocence
Prosecutors at Piazzale Clodio questioned De Laurentiis for several hours in April 2024. During preliminary hearings, Chiavelli consistently maintained the legality of the club’s transfer operations.
Despite the criminal proceedings, the club appears to be at no immediate risk of sporting sanctions. The investigative files were forwarded to the Italian Football Federation’s (FIGC) federal prosecutor’s office, but they have not reopened a sporting investigation, leaving Napoli’s position archived.
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The trial promises to be a closely watched case, potentially impacting the future of one of Italy’s most prominent football clubs and raising broader questions about financial practices within Serie A.
