QUANDO LA PLUSVALENZA È REALMENTE “FITTIZIA”: ANALISI ECONOMICO-GIURIDICA SUL CASO

The purpose of this paper is to explain, as clearly as it is technical, one of the most controversial issues within the Italian sports scene: hypothetically “fictitious” capital gains and the resulting false accounting. Using more legally correct terminology, reference is made to the “crime of false corporate notices.” Starting with a description of the institution, attention is drawn to the typical balance sheet scheme of a soccer club, which is different for a variety of reasons from that of a company that can be defined as ‘classic’. The authors describe the criminal case from this theoretical basis by contextualizing it within the corporate and soccer macro sector. Following a summary of the Prism case involving FC Juventus, the authors propose antidotes to accounting maquillage, among which emerges that of correct and diligent use of the valuation tool of the impairment test, as described by 2426 Civil Code, but also by national (OIC 9) and international (IAS 36) accounting standards.