Napoli and Lille are once again under investigation as prosecutors in Rome continue to probe alleged false accounting in the €70m transfer of Nigerian striker Victor Osimhen in 2020, PUNCH Sports Extra reports.
According to La Repubblica, as cited by Football Italia, prosecutors Lorenzo Del Giudice and Giorgio Ornano have asked that Napoli president Aurelio De Laurentiis and CEO Andrea Chiavelli stand trial over suspected financial irregularities linked to Osimhen’s move from Lille to Naples.
The reopened inquiry by the Rome Tribunal focuses on claims that both clubs inflated the values of little-known players to balance their books and comply with financial regulations. Documents, emails, and WhatsApp messages recovered during the investigation reportedly show that senior officials at both clubs were aware of the potential risks surrounding the deal.
Initially, Napoli valued Osimhen at €50m, but the final agreement rose to €70m, including €20m attributed to player exchanges involving goalkeeper Orestis Karnezis and youth players Luigi Liguori, Claudio Manzi, and Ciro Palmieri — valued at €4m, €4m, and €7m respectively.
However, none of the three youth players ever played for Lille. They were loaned to lower-division clubs and later released, prompting scrutiny of their valuations.
Internal communications cited by La Repubblica reveal concerns within Napoli’s management about the legitimacy of the deal. In one message dated July 17, 2020, general manager Andrea Chiavelli reportedly wrote to then-sporting director Cristiano Giuntoli: “He told me to send it, but hopefully they won’t accept, otherwise we’ll have to resort to robbery.”
Further exchanges between Giuntoli and assistant Giuseppe Pompilio highlighted the staff’s growing unease. “You mustn’t write anything. Don’t leave any traces in emails. You can say what you like in person,” Pompilio cautioned, according to the report. Neither official is currently under investigation.
On Lille’s side, then-general manager Julien Mordacq allegedly warned CEO Marc Ingla of the “risks associated with this deal,” while former club president Gérard Lopez was reported to have discussed manipulating valuations to complete the transfer.
“This will allow you to pay a lower price than any other club, but with the necessary nominal value to close the deal,” Lopez wrote in one email prosecutors view as crucial evidence of deliberate misrepresentation.
At one point, Lille even proposed including Karnezis in the exchange at a valuation of €35m — later reduced during negotiations. Lopez also urged strict secrecy, warning that any public disclosure “would defeat the purpose of the agreement and make us all look bad.”
Despite the gravity of the allegations, Football Italia noted that Napoli do not face sporting sanctions. The Italian Football Federation’s prosecutor, Giuseppe Chiné, had already cleared the club of wrongdoing in a separate sporting case. However, the criminal proceedings remain active as the Rome Tribunal evaluates whether there is enough evidence for a trial.
“The Rome prosecutors have already requested that De Laurentiis and Chiavelli stand trial for alleged false accounting in 2019, 2020, and 2021,” Football Italia reported.
Osimhen’s €70m move remains one of the most expensive transfers involving an African player. It significantly bolstered Lille’s finances and marked the start of a successful chapter for the striker, who helped Napoli win the 2022–23 Serie A title before completing a move to Galatasaray in 2024.
