The Brescia Prosecutor's Office believes that Massimo Cellino was deceived in the transaction involving tax credits, which were later found to be non-existent and used by Brescia Calcio to cover part of its tax obligations for the 2024/2025 season. For this reason, the magistrates have requested the dismissal of his case.
The investigation, coordinated by Deputy Prosecutor Jacopo Berardi, continues against five individuals accused, on various counts, of organizing the credit assignment scheme. They include Gianluca Alfieri, identified as the director of the company that allegedly marketed the credits; tax consultant Marco Gamba; intermediary Andrea Piceni; broker Francesco Scalercio; and entrepreneur Danilo Porcile.
According to investigators, the group allegedly set up a corporate structure used to market invalid tax credits, which were then purchased by businesses and sports clubs. Investigators accuse the suspects of obtaining nearly four million euros by misleading several businessmen, including the then-head coach of Brescia. The use of the disputed credits had serious sporting consequences for the Lombardy club, which suffered a drop in the league standings and was relegated to Serie C.
