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If you buy a NON EU player from Outside Italy, tthat is one of you foreign slots used.
If you buy a NON EU player who was based already in italy, you gain an extra non eu slot, and you also use one. The team selling the non Eu player loses a NON eu slot.
If you release a non EU player on free transfer, your NON EU allowance stays the same, but you gain an extra place.
If you sell a NON EU player to another italian club you lose a NON EU allowance and the buying club gains one.
What Italian FA are trying to do is stop the masses of non EU players they have over there, by capping each teams current non EU total, and saying thats your limit.
So a little cheat, buy loads of 1-5k 40 year old non EU players based in italy then release them straight away.
You can gain 20 non EU slots for around 200k! not bad eh?