A report by the Supervisory Commission for Serie A clubs into player trading activity was carried out and submitted to the Federal Prosecutor last year, with an investigation then launched.
However, the Federal Court cleared all those under investigation, including Juve president Andrea Agnelli, current Tottenham Hotspur managing director Fabio Paratici and Napoli chief Aurelio De Laurentiis. "The National Federal Court chaired by Carlo Sica has acquitted all the companies, managers and administrators of the clubs that had been referred by the Federal Prosecutor for having accounted for capital gains and rights to the services of players for values in the financial reports exceeding those permitted by accounting principles," the FIGC statement read.
According to Italian media reports, the Federal Prosecutor had been investigating the possibility of inflated valuations to help clubs balance their books.
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