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Latest FL Journal Articles
30
May
2025
The Case of Patrick Drewes and its Consequences - By Joachim RAIN
Facts
1. On 14 December 2024, the Bundesliga match between 1. FC Union Berlin (Union) and VfL Bochum (Bochum) took place.
In the 91st minute, after the referee team had indicated an additional time of 5 minutes, at a score of 1-1, a Union supporter threw a lighter from the stand that hit Bochum’s goalkeeper Patrick Drewes on the head.
The ma...
30
May
2025
The HFF NDRC Decided on a Case involving a Former Panionios GSS Player - By Aspa SOULOUKOU
HFF First Instance Resolution Committee, 27 January 2025, no. 71/2025
The lack of an administration in a football club shall not be considered as a force majeure event that could lead to the non-application of the two-year deadline.
On 20 January 2021, a player submitted a claim before the National Dispute Resolution Chamber (NDRC) of the Greece Football Association (HFF) against the football club Panionios GSS,...
30
May
2025
PAOK’s Head Coach Received a Disciplinary Sanction for his Conduct in the Match against AEK - By Aspa SOULOUKOU
HFF Appeals Committee, 14 January 2025, no. 1/2025
The head coach of PAOK FC, Răzvan Lucescu, was sanctioned for violation of several articles of HFF’s Disciplinary Code.
During the 2024-2025 sporting season, at the end of the domestic derby between AEK FC (host team) and PAOK FC for the Greek Cup, which took place on 18 December 2024, at the parking space of OPAP ARENA, three fans of AEK FC wa...
10
Dec
2024
Concussion Management in Sport - By Emily Anne WILLIAMS
Introduction
The topic of concussion is often neglected due to the taboo nature that surrounds it, especially in the world of sport and the potentially consequential long-lasting effects that forever impact a player’s life.
In sports such as football, rugby and American football (NFL), the occurrence of head injuries and, therefore, concuss...
10
Dec
2024
Football Taxation - Clubs' Perspective: What is the Available Standard Tax Year for Clubs in your Country?
Argentina
The available standard tax year runs from 1 January to 31 December and includes taxes owed on earnings during that period.
Belgium
The large majority of the Belgian first and second division football clubs are subject to Corporate Income Tax. Clubs are required to file an annual Corporate Income Tax return reporting the incom...
10
Dec
2024
Admission of a Waiver After the Closure of an EPP Procedure - By Georgi GRADEV and Marton KISS
CAS 2023/A/9940 & 9941 1927 FK Shkupi v. FIFA & FC Aarau & FC Baden
The time limit to appeal against a determination statement and allocation statement starts after the latter is notified. Waivers of training rewards may be submitted outside the electronic player passport review process.
10
Dec
2024
CAS 2023/A/9949 Marcos Raphael Alvarez Giraldez v. MKS Cracovia S.S.A. & FIFA - By Omar ONGARO, William STERNHEIMER, Ben CISNEROS, Sam KASOULIS and Marko LAVS
CAS 2023/A/9949 Marcos Raphael Alvarez Giraldez v. MKS Cracovia S.S.A. & FIFA
10
Dec
2024
“International Dimension” in Employment-Related Disputes - By Eugene KRECHETOV
CAS 2023/A/9955 FC Zenit v. Solovev Nikolai, OFK Grbalj & FIFA
A recent decision of the Court of Arbitration for Sport (CAS) on the appeal of FC Zenit once again raised the topic of the presence of an “international dimension” in disputes where a football player and his former club share the same nationality.
In that case, both the Player and the Former Club were of the same nationality, while the New Club...
10
Dec
2024
CAS Reduces Sanctions Imposed on Olympiacos FC for Match Incidents - By Aspa SOULOUKOU
CAS 2023/A/10168 Olympiacos F.C. v. Hellenic Football Federation
During the 2023-2024 sporting season, at the 49th minute of the match between Olympiacos FC (as host team) and PAO FC, which took place on 22 October 2023, the following incident took place : the referee interrupted the match temporarily due to a firecracker that was exploded at the warm-up area outside the pitch, where substitutes from both tea...
10
Dec
2024
FIFA Football Agent Regulations: The Current State of Play after FIFA’s Repeated Antitrust Defeat in Courts - By Philipp WEHLER*
In the dispute between German football agents, FIFA and the German Football Association (DFB) regarding the new FIFA Football Agents Regulations (FFAR), the associations have failed in their appeals before the Higher Regional Court of Düsseldorf (OLG Düsseldorf).
The Higher Regional Court of Düsseldorf confirmed the judgment of the Dortmund Re...
10
Dec
2024
FUR Dispute Resolution Regulations Modified in Accordance with FIFA Requirements
In compliance with the National Dispute Resolution Chamber Recognition Principles published by FIFA in February 2024, on 28 May 2024, the Executive Committee Bureau of the Football Union of Russia (FUR) approved amendments to the FUR Dispute Resolution Regulations. The most significant changes are outlined below.
Access to Justice
Under the p...
10
Dec
2024
The New Royal Decree 444/2024 Regulating Influencers in Spain
The recent Royal Decree 444/2024 (RD) issued in Spain outlines the requirements for classifying users as “Users of Special Relevance” (UERs) under certain specific conditions that we will analyze in this article. Therefore, this new RD 444/2024 focuses on the commonly known influencers, YouTubers, vloggers, content creators as well as athletes p...
10
Dec
2024
Digital Age Broadcasting: Precedent on Short Reporting Rights in Switzerland
Swiss Federal Administrative Tribunal, nos. A-615/2023 and A-660/2023, 10 July 2024
In the landmark decision Sunrise v SRG SSR concerning the rights to short reporting on public events, the Swiss Federal Administrative Tribunal (SFAT) has delivered a nuanced verdict. This case is important in understanding the evolving landscape of media rights, particularly in the context of digital transformation and the growing importance of...
10
Dec
2024
Updates to Anti-Trust Cases Against U.S. Soccer
For almost an entire decade, U.S. Soccer has been fervently battling two anti-trust lawsuits that will, if it loses, significantly impact the structure and operation of soccer not only in the United States but also potentially abroad - one filed by the North American Soccer League (NASL) in the Eastern District of New York[1] and another filed b...
10
Dec
2024
Football Taxation - Clubs' Perspective: Are There any Tax Rebates or Tax Cuts Available Exclusively for the Professional Football Clubs?
Argentina
There is an old regulation (Law 16.774) that exempts sports clubs, such as Club Atlético Boca Juniors, that carry out construction, renovation or expansion of stadiums or sports facilities from all taxes and fees.
This implies the exemption from taxes also exists for contractors, service providers, landlords and suppliers of material...
10
Dec
2024
Football Taxation - Clubs' Perspective: Taxation Principles of the Transfer Indemnity (Corporate Income Tax)
Argentina
The costs for the transfer of a football player are around 25% in Argentina. These costs are composed of the following items:
a) 15% due to the professional player statute;
b) 2% due for the Argentine Football Association (AFA) for transfer rights;
c) 0.5% due for ‘Futbolistas Argentinos Agremiados’ (FAA) for transfer rights;
d) 7...
10
Dec
2024
Football Taxation - Clubs' Perspective: What is the Taxation of Non-Fungible Tokens (NFTs) and any Crypto Assets Owned or Developed by a Club?
Argentina
Football clubs that are exempt from Income Tax do not have to pay taxes on the profits obtained, including those derived from the sale of crypto assets or NFTs. Regarding VAT, transactions involving crypto assets and NFTs are generally not subject to VAT in Argentina. Therefore, even if a football club buys or sells crypto assets or N...
10
Dec
2024
Football Taxation - Clubs' Perspective: Taxation of the FIFA Training and Solidarity Indemnities Received by the Club (CIT and VAT)
Argentina
The FIFA training and solidarity indemnities received by Argentine clubs will not be subject to either income tax or VAT.
Belgium
Training compensation and solidarity indemnities received by the club are subject to Corporate Income Tax.
Training compensation and solidarity indemnities for U23 players are excluded from the sc...
10
Dec
2024
Football Taxation - Clubs' Perspective: Does the Club Apply a P.A.Y.E. (Pay as you earn) System on the Player Salary Income?
Argentina
As will be explained in the following points, the income of football players is generally treated like any income of an employee in a dependent relationship and, therefore, subject to a withholding regime on each monthly payment made to these individuals.
Belgium
In Belgium, it is mandatory for Belgian clubs to withhold wage...
10
Dec
2024
Football Taxation - Players' Perspective: What is the Standard Tax Year in your Country for the Player and Standard Periods for Submission?
Argentina
The fiscal year for players is like the fiscal year for any other taxpayer (who is a natural person): it begins on 1 January and ends on 31 December. However, throughout the year, the employer (the club) is required to withhold taxes (monthly) on all payments made to the employee (the player).
Additionally, for any income unrelated t...
10
Dec
2024
Football Taxation - Players' Perspective: What are the Main Taxes and Tax Rates Applicable to the Salary Income Received by the Player?
Argentina
In Argentina, there are no special tax regulations for football players nor a regime to attract talent (except for the ‘tax holiday’ we mentioned for non-residents entering the country for work purposes). Instead, professional football players are subject to income tax, which applies to their income from ‘personal work in a dependent...
10
Dec
2024
Football Taxation - Players' Perspective: Is the Agent Commission a Tax-Deductible Expense for the Player?
Argentina
These are expenses that can be deducted from the income tax base, because the commissions are necessary expenses to obtain, maintain and preserve the source of income (Art. 23 of the Income Tax Law).
Belgium
Agent fees relating to services rendered by the agent for the benefit of the player leading to the conclusion of the em...
10
Dec
2024
Football Taxation - Players' Perspective: What are the Main Tax Issues relating to Termination Payments Paid to the Players?
Argentina
When players receive income from the transfer of federative rights between clubs (15% of the transfer value), both the tax administration (‘Federal Administration of Public Revenues’) and the courts consider such earnings to be part of the player’s salary.
A doctrinal debate has arisen regarding the termination clause, as it has a di...
10
Dec
2024
Football Taxation - Players' Perspective: Are There any Special Tax Regimes Applicable to the Player’s Salary Income Available (Tax Cuts or Rebates)?
Argentina
No, there is no special tax regime for salary income.
Belgium
Young players between the ages of 16 and 23 can benefit from a special 16.5% flat rate on their first professional income bracket of 23,970 EUR per taxable period. Players over 23 can benefit from a flat rate of 33% on their first income tax bracket, provided that...
10
Dec
2024
Football Taxation - Players' Perspective: Is There any Impatriate Tax Status Available for the Player?
Argentina
Yes, there is a special impatriate tax status available. This special status is not only applicable for players, but also for other non-residents working in Argentina temporarily (see above).
Belgium
The Belgian tax law provides for a special impatriate tax regime which allows employers to grant a tax and social security-free...