The analysis of seized documents and the statements of some witnesses have highlighted other off-balance sheet debts. Cherubini, heard on 29/11/21, says that there was a "€6-7 million debt with Atalanta" that would wasn't registered. [CorSera)
That's only the case if Juve were found to medle with the finances in order to register club for the season, so far there's no suggestion this ever happened. It's just anti Juve FI and idiots like lord allegri posting on there trying to strike fear.