Factbox: What next for Juventus after latest penalty?
May 23 (Reuters) - Juventus (JUVE.MI) have been docked 10 points for the current Serie A season after a new ruling by an Italian soccer court in a case centred on the club's transfer dealings.
The punishment, followed swiftly by a 4-1 defeat by Empoli on Monday evening, leaves Italy's most successful soccer club in seventh place in Serie A, outside of the places for European competition qualification.
WHAT HAPPENED?The Italian soccer federation's appeals court imposed the punishment after being asked to review a 15-point penalty handed down in the same case in January.
Juventus said it would await details of Monday's decision before deciding whether to make a further appeal.
WHAT'S IT ALL ABOUT?Juventus face scrutiny of how the club accounted for capital gains -- "plusvalenza" in Italian -- on transfer transactions, notably player exchanges.
In short, clubs can book income immediately from players they offload while the fee for incoming transfers can be spread over the life of a contract. That creates the scope to flatter the accounts in the short term by inflating the value assigned to players leaving a club.
Juventus have denied wrongdoing and say that their accounts are in line with soccer industry practice.
WHAT HAPPENS NEXT?Juventus face potential further punishment in a second sports trial linked to their accounts.
The FIGC has ordered that trial for alleged irregularities in the club's payments to players as well as undue relationships with player's agents and other clubs.
That case is due to be held on June 15, Italian news agency ANSA reported, after the end of the current Serie A season.
WHAT ARE THE IMPLICATIONS?Juventus have only two league matches left to play so a place in the top four and a spot in next season's Champions League appears out of reach.
Their ongoing legal battles with the soccer authorities mean they could face further points deductions either relating to the 2022-23 season, or the next season.
Juve earned 78 million euros ($85.86 million) in 2021-22 from Champions League media rights when they were eliminated in the last 16. Absence from the competition would also make it harder to recruit and retain top European players.
DON'T JUVENTUS HAVE OTHER LEGAL ISSUES?A judge in Turin has begun hearings to decide on a request from public prosecutors for 12 people, including former Juventus chairman Andrea Agnelli, and the club itself to stand trial.
The UEFA Club Financial Control Body (CFCB) opened a formal investigation into Juventus for potential breaches of the Club Licensing and Financial Fair Play rules, European soccer's governing body said in December.
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Reporting by Giulio Piovaccari, Elvira Pollina and Keith Weir; Writing by Keith Weir; Editing by Ken Ferris and Christian Radnedge
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