read through all of it, some thoughts:
1. from page 29:
It is not known whether or not all the counterparties of FC Juventus SpA have also recorded a capital gain from the exchange of their player sold or in any case what the accounting treatment followed (also with respect to the fixed assets associated with the purchase). An eventuality that remains completely neutral with respect to the present judgment.
This reminds me so much of Calciopoli, again they specifically target one team. In this case it's crystal clear that it's not a problem of one team, but they're just completely neutral to all the others at this point in time. Text book witch hunt.
2. I still don't get their argument on how it altered sporting results. maybe the google translated version sucks, but right at the very end in page 34 theres the paragraphs about how they've proved that it was systematic, how the statements were false, how sports club should have high standards, how several persons were aware of the situation and then out of blue air they conclude:
All these considerations therefore lead to a sanction which must also be proportionate to the inevitable alteration of the sporting result. but nowhere in the document do they mention the leap between plusvalenze and the "inevitable" alteration of the sporting result that has to be proportionally sanctioned with a 15 point penalty... In my head there is no link between the two and no impact on sporting results, my doubts are not removed
3. Obviously we inflated the values of the players mentioned and probably a few others as well. Surprisingly there're more transfers than those that are listed on transfermarkt:
https://www.transfermarkt.com/juventus-turin/alletransfers/verein/506
Buy on AliExpress.com
