A case that is shaking the world of Italian football: several international referees, including the famous Gianluca Rocchi and Daniele Orsato , have been fined by the tax authorities for evading taxes on compensation received from UEFA between 2018 and 2022. The news, reported by La Repubblica , highlights a situation involving around 50 referees , including assistants and VAR operators.
The investigation, launched by the Guardia di Finanza in the spring of 2023, revealed that the fees for European matches—which require a minimum payment of €8.000 per match—had not been reported to the tax authorities. In some cases, the payments were made to foreign accounts , fueling suspicion and further investigation.
The audits conducted by the Revenue Agency concerned earnings of less than €100.000, thus avoiding criminal prosecution. However, the tax assessment notices, issued in mid-2024, forced almost all those involved to resort to the " ravvedimento operoso" (voluntary disclosure) system, regularizing their situation with reduced penalties.
Rocchi and Orsato among the protagonists
Among the prominent names is Gianluca Rocchi , currently the referee designator for Serie A and B, who declared to La Repubblica : "I have closed all the pending cases; it was a mix-up ." His lawyer, Roberto Cordeiro Guerra , added: "It was a mistake linked to rules that were not entirely clear. My client immediately regularized his position . "
Daniele Orsato , one of the most prestigious referees in recent years worldwide—with a Champions League final and a World Cup semi-final under his belt—is also involved, but has not commented. The entire affair, handled discreetly to avoid immediate repercussions on referees' careers, nevertheless represents a blow to the reputation of the Italian refereeing profession, already frequently criticized for its handling of VAR and other controversies.
The Code of Ethics of the Italian Referees Association (AIA) states that unlawful conduct may lead to disciplinary action. The matter could now be brought before the FIGC Federal Prosecutor's Office , which will decide whether to open an investigation into any potential sporting consequences.
