From dream to nightmare, Brescia risks Serie C for an alleged administrative offence

Brescia, May 18, 2025 – The news that is shocking the city of Brescia (and not only the football-related city) arrives at coffee time on what should have been a quiet Sunday in late spring, with fans on a carefree outing after the salvation achieved on the pitch by Rondinelle and secured only a few days ago. The dream has turned into a nightmare, because right on the eve of the Serie B playouts, the bottom of the Serie B standings is at risk of being rewritten. And Brescia is about to suffer a heavy penalty for an alleged administrative offence that would lead the Lombards to direct relegation, sensationally “fishing out” Sampdoria in the play-offs with Salernitana.

A real earthquake considering that only a few hours before there was talk of "decisive days for the future of Cellino" who was increasingly determined to sell but on his own terms. High demands that would have discouraged potential buyers. Instead, what emerges from various investigations and checks is an irregularity committed by Brescia at the deadline in February for the payment of salaries and contributions. Massimo Cellino's company would have covered the part relating to taxes with tax credits that in reality turned out to be non-existent. When there are operations of this type, Covisoc (the commission that verifies the regularity of the accounts of professional companies) proceeds with the necessary checks with the Revenue Agency and the response times were not short.

The certified email from Covisoc to verify the tax credits entered by Brescia in the financial statement report to extinguish the company's tax and social security debts was dated February 28, while the Agency's response arrived only last Friday, May 16 (i.e. two and a half months later), after the regular season had ended: those declarations, according to the "Entrate", were not truthful. Therefore, for Covisoc, the Cellino club had not fulfilled its obligation to pay the Irpef withholdings and the INPS contributions relating to the months of November, December, January and February, by the deadline of February 17, for almost one and a half million (1,439,676 euros). Therefore, the credits declared by Brescia were in reality non-existent.

On Saturday 17th, Covisoc immediately forwarded the documents to the FIGC Prosecutor's Office , which analyzed them within 24 hours, immediately ordering the closure of the investigation, contesting sporting unfairness , the violation of article 31 (administrative offence) for the false declaration and article 33 (infractions on emoluments). And on Sunday, the notice of conclusion of the investigation was sent. While it is true that the very long times of the Revenue Agency have created confusion and waiting, it is also true that the FIGC has accelerated its entire procedure , arriving at -4 for Brescia.

A situation that if confirmed would lead to direct salvation for Frosinone, so much so that the first leg of the playout against Salernitana scheduled for Monday 19 has been "frozen". Better yet, as reported in a note from the Serie B League without mentioning the names of the teams involved, the playout matches have been postponed following the communication sent by the Federal Prosecutor's Office.

Obviously, the penalty for Brescia would have the effect of overturning the final standings and the championship rulings regarding the relegation zone. With -4, Brescia would move to third-last place and would be relegated to Serie C with Cittadella and Cosenza , while Frosinone, Salernitana and Sampdoria would move up a step: for the Lazio players it would mean salvation, for Salernitana confirmation of the playouts with the most favorable placement (so they would play the return match at the Arechi), and Sampdoria fished out of Serie C admitted to the play-off.

For now the ball is in the courts' courts' courts: the prosecutor Giuseppe Chinè will send the documents to the defense for the briefs and within 12-15 days the first degree sports trial should be reached. The hearing will be awaited, probably at the Tfn, and once the reasons have been received the classification in the "red" zone will be decided, as well as the "survival" of the Rondinelle.

If the verdict of condemnation is confirmed in full, the subsequent levels of judgment will not be awaited, to which Brescia will be able to appeal and the Lega B with the FIGC will assume the risk of playing the playout immediately. If instead there is room for appeal, the postponement of the playout will be extended. But the idea is to play it only after the first-degree trial.