Juventus appeal against 15-point deduction

Juventus lodged an appeal with the Italian Olympic Committee (CONI) on Tuesday against the 15-point Serie A deduction imposed for the 'capital gains case', in which the Italian club are being investigated for increasing the market value of footballers to generate more income from their transfers and thus balance the books.
In its appeal to CONI's College of Sporting Guarantee, the third and final instance of the country's sporting justice system, Juve requests the revocation of this sporting sanction.
Since the Court of Appeal of the Italian Football Federation (FIGC) explained on 30th January that the 15-point deduction imposed on Juventus for generating capital gains to balance the books was due to "the seriousness and the repeated and prolonged nature of the infringement", the Turin club had 30 days to lodge an appeal against the decision.
The court is investigating whether the Italian club have increased the real market price of its players in order to make a higher profit on their subsequent sale (capital gains case) and a deferral of payments to certain players during the financial year 2020 which were not included in the balance sheet of that year (misrepresentation of accounts).