A judge in Milan yesterday handed down the first jail sentences in the Parmalat case, consenting to plea agreements that prosecutors struck with 11 defendants including three of the Italian dairy company's former chief financial officers and two members of the founding Tanzi family.

The longest sentence of 30 months was given to Fausto Tonna, a former chief financial officer who has confessed to playing a leading role in the company's spectacular scheme to fake its accounts.

Mr Tonna, along with another former finance director, Mr Luciano del Soldato, was director of Eurofood IFSC, the Dublin based subsidiary of Parmalat which was involved in intercompany finance. Mr Soldato was also sentenced yesterday.

Parmalat, which became known as Europe's Enron, collapsed at the end of 2003 amid revelations of a huge worldwide accounting fraud.

Since then, investigations have focused on many former employees, lawyers, outside auditors and some of the world's largest banks, which are alleged to have helped prolong the deceit.

Most of the sentences yesterday related to charges of deceiving the market and obstructing regulators, which carry maximum terms of five years' imprisonment.

However, none of those sentenced is likely to go to jail as a result of yesterday's proceedings alone. Under Italian law a sentence of less than three years can be served with time spent at home and with travel and work restrictions.

However, prosecutors in Parma are close to asking a judge to bring charges against dozens of people, including the 11 sentenced yesterday, on more serious fraud allegations that could lead to 10 years in jail.

Calisto Tanzi, the company's founder, was not among yesterday's defendants. The Milan court ruled at the weekend he would stand trial at the end of September along with former outside bankers and audit firms.

The Milan prosecutors are also close to asking for charges to be brought against a second wave of defendants on the same accusations of misleading investors and regulators.

The second group includes Morgan Stanley, UBS, Deutsche Bank, Citigroup and Nextra, the asset management arm of Italy's Banca Intesa.

None of the banks has admitted wrongdoing.

Luciano Del Soldato, Parmalat's last chief financial officer before the scandal broke, was sentenced yesterday along with Alberto Ferraris, who was chief financial officer between Mr Tonna and Mr Del Soldato. Giovanni and Stefano Tanzi, Mr Tanzi's brother and son, received 23-month sentences. The only one of the 11 from outside the company was Gian Paolo Zini, a lawyer.

Parmalat has kept going through bankruptcy, selling off non-performing businesses and restructuring its activities.