Juventus have launched a 99-page appeal against their 15 point penalty.
Juve were penalised for artificially inflating transfer fees to boost their capital gains and among their arguments was that the action did not affect on-field results.
La Gazzeetta dello Sport reports Juve reasoned that, the Federal Court of Appeal used elements of the penal investigation to create a new 'crime' against those who were deferred" originally for something else.
Juve say the penalty for inflated capital gains is unfair as it does not alter sporting results" on the field.
It is also argued that boosting capital gains is a two-way street, as both clubs benefit from the deal.
The capital gains do not provide any liquidity, for example that can be used on the transfer market".
Juve also declared that it is impossible to independently judge financially how much a player is worth on the transfer market.