Almost 153 million euros in tax credits seized, 64 construction sites under the scrutiny of investigators and construction works which, according to the accusation, were carried out only on paper. It is the result of the investigation into the 110% Superbonus coordinated by the Naples prosecutor’s office which involves two companies attributable to Alfredo Guerri, entrepreneur and owner of Juve Stabia, a football team that plays in Serie B. The soldiers of the provincial command of the Guardia di Finanza have executed a preventive seizure decree issued by the investigating judge of the court of Naples, at the request of the second section of the prosecutor’s office: the provision concerns tax credits for a total value of 152,959,525.45 euros, considered illicitly generated and still present in the tax drawers.
The works never carried out in 64 construction sites with the Superbonus
The system reconstructed by the investigators would have been set up between 2021 and 2024, taking advantage of the tax breaks provided by the 110% Superbonus. The disputed mechanism consisted in declaring building and energy redevelopment interventions which, in reality, would never have been carried out or would have been carried out only in part. On the basis of that documentation, tax credits destined to enter the transfer circuit were generated.
The financial police analyzed the technical documentation and carried out checks on the locations of the 64 construction sites involved. The irregularities underlying the provision would have emerged from the comparison between what was declared and the actual state of the interventions. Once generated, the credits were transferred to other economic entities, even outside Campania, and monetized through the transfer for compensation.
In this way, according to the investigators, tax benefits without the requirements established by law would have acquired an appearance of regularity, allowing buyers to use them to pay taxes and contributions or to transfer them again.
Juve Stabia, Guerri out of the Board of Directors: a new president appointed
The legal matters concern the construction activities attributable to the entrepreneur and not the alleged illicit conduct of Juve Stabia. However, the measures also had consequences on the club’s corporate structure. The board of directors of the football club was completely renewed and Guerri left the management body.
The decision was formalized by Giovanni Montaperto, judicial administrator and representative of Domus srl, the company that holds 100% of the shares of Juve Stabia. Alfonso Morrone was indicated as president of the new Board of Directors, supported by Salvatore Scarpa and Mario Ferrara.
Juve Stabia was already subjected to judicial administration as part of a separate proceeding relating to the risk of influence by organized crime in the previous management. The company had clarified that operational control was entrusted to judicial administrators, under the supervision of the competent authority.
After the seizure in July, through a statement released by the club, Guerri expressed confidence in the possibility of clarifying the disputes and demonstrating the correctness of his actions, specifying that the disputed facts concerned previous construction activities and not football activity. Both tax credit proceedings are in the investigation phase: the precautionary measures do not constitute a definitive assessment of the responsibilities of the suspects.