Napoli have been plunged into turmoil after club president Aurelio De Laurentiis was formally indicted by a Rome preliminary hearing judge on allegations of false accounting spanning the 2019, 2020 and 2021 financial years. Prosecutors allege that Napoli artificially inflated capital gains in two major transfers — Kostas Manolas from Roma in 2019 and Victor Osimhen from Lille in 2020 — in order to strengthen the club’s financial position on paper.
The indictment also covers CEO Andrea Chiavelli and the club itself, signalling one of the most significant legal challenges Napoli has faced in De Laurentiis’ 20-year reign. According to the prosecution, Napoli recorded “fictitious profits” through exaggerated player valuations, a move they argue violates Italian financial reporting standards.
Napoli’s legal team swiftly rejected the accusations, calling the ruling “astonishing” and insisting prosecutors had misinterpreted standard accounting practices. They maintained that the club “gained no financial advantage” from the transactions in question.
Reinforcing their stance, Napoli issued a strong statement noting that independent technical analyses validated the accuracy of their financial reporting. The club also highlighted that a similar allegation connected to the same investigative dossier was dismissed in the case of Inter Milan — a precedent they believe bolsters their defence. Despite this, the first court hearing set for December 2, 2026 signals the start of what is expected to be a protracted and high-stakes legal confrontation.
At the centre of the probe is the €76 million Osimhen transfer, which included four Napoli youth players — Oreste Karnezis, Claudio Manzi, Ciro Palmieri and Luigi Liguori — collectively valued at nearly €20 million. Investigators suspect these valuations were significantly inflated to mask capital gains, a practice reminiscent of those that triggered disciplinary action against other Serie A clubs.
The inquiry deepened after leaked testimony from Osimhen to Italy’s Guardia di Finanza revealed troubling details about the nature of his move to Naples. The Nigerian striker reportedly stated that he did not understand the documents he signed at the time, recalling intense emotional distress following his father’s death. Osimhen described being pressured into meetings, told a deal had already been finalised, and even urged to travel to Naples the day after his father passed away — an experience he said left him overwhelmed.
He claimed he never received a proper contract draft, was shown only a “pseudo-agreement,” and suggested his then-agent prioritised concluding the transfer over his personal well-being. Feeling confused and unheard, Osimhen said he sought to return to France before ultimately severing ties with his agent and signing with new representation.
Although the transfer proceeded and became pivotal both to his career trajectory and his complicated relationship with Napoli, his testimony has now become central to the investigation.
As prosecutors re-examine the valuations and the circumstances surrounding his signing, the Osimhen deal has evolved into the focal point of a scandal that spans alleged financial manipulation and personal claims of undue pressure — placing Napoli’s leadership under unprecedented legal and ethical scrutiny.
