Overview
- Rome’s preliminary hearings judge sent Aurelio De Laurentiis, CEO Andrea Chiavelli and SSC Napoli to trial, setting the first hearing for 2 December 2026.
- Prosecutors contest the club’s 2019–2021 accounts, focusing on capital gains tied to Kostas Manolas’s transfer in 2019 and Victor Osimhen’s 2020 move from Lille.
- In the Osimhen operation, investigators say part of the roughly €71 million price was covered by assigning multi‑million values to Orestis Karnezis and youth players Ciro Palmieri, Claudio Manzi and Luigi Liguori.
- The Guardia di Finanza conducted searches at FilmAuro in Rome and at Napoli’s Castelvolturno base, and prosecutors questioned De Laurentiis in April 2024.
- Defense lawyers said they were surprised by the ruling, arguing accounting principles were misapplied and that prosecutors themselves acknowledged Napoli gained no advantage, while the FIGC has not reopened a sports case so no sporting penalties apply.