RFC Seraing Case: Advocate General Calls for Full Judicial Review of CAS Awards Under EU Law

In the RFC Seraing v FIFA case, Advocate General Tamara Ćapeta emphasized on 16 January 2025 that CAS awards must be open to full judicial review by EU national courts to ensure compliance with EU Law. She highlighted the mandatory nature of FIFA’s arbitration clauses and its self-enforcing system, arguing that these features require stronger judicial safeguards under the principle of effective judicial protection.

Admissibility: CAS 2022/A/8664 Al Hilal Club v. Confédération Africaine de Football

The question of whether a party has exhausted its internal legal remedies does not pertain to CAS jurisdiction but instead serves as an admissibility requirement. By agreeing to CAS jurisdiction, the parties intended to exclude the option of appealing to State courts. Thus, whether a decision is appealable under Article R47 does not restrict CAS's jurisdiction over State courts; it is an issue of admissibility governed by procedural principles, such as efficiency. Similarly, determining the appealability of a (preliminary) decision from a prior instance is also a matter of procedural admissibility.

FIFA, FOX and the Future of North American Broadcasting Rights

As the 2025 Club World Cup nears its beginning in the United States, a possible legal issue over broadcasting rights in North America looms. This article aims to explore the current relationship between FOX and FIFA, given that FIFA just awarded DAZN the exclusive, worldwide broadcast rights for the 2025 Club World Cup for one billion US dollars (approx. EUR 960 million).^[1]

Governance: TAS 2022/A/9283 Panthère Sportive de Ndé Nzuimanto c. Fédération Camerounaise de Football (FECAFOOT)

On 15 August 2023, the Court of Arbitration for Sport partially upheld Panthère Sportive de Ndé Nzuimanto’s appeal against the Fédération Camerounaise de Football. The case concerned Resolution no. 15 from the General Assembly of 27 August 2022, which the CAS nullified due to significant procedural violations, including failures in document communication and statutory revocation requirements.

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Football Legal # 21

Special Report: Football Taxation - Key Insights for Clubs and Players

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The edition's Special Report, “Football Taxation - Key Insights for Clubs and Players”, provides a comprehensive analysis of all significant football jurisdictions (11 in total: Argentina, Belgium, Brazil, France, Germany, Italy, Spain, Switzerland, Portugal, Türkiye and the UK) and how tax law operates in them. Of course, numerous tax applications, from image rights and transfer contracts to new technologies, are thoroughly analyzed.

This Special Report serves not merely as an overview but as a comprehensive examination of the strategic legal complexities associated with football, taxation and best practices. Authored by distinguished football and tax experts, it meticulously analyzes various tax issues, including image rights, personal income and loan agreements, to quote a few. This thorough evaluation elucidates the intricate legal and strategic implications inherent in properly assessing the applicable tax regime to a given situation.

This resource provides both a theoretical framework and practical examples, thereby equipping professionals with the essential tools and knowledge required to navigate this challenging legal landscape effectively.

This edition not only includes the Special Report but also upholds our commitment to featuring contributions from distinguished authors. Their articles focus on recent advancements in football law and governance. They offer insightful analysis and commentary on rulings from international bodies, including the Swiss Federal Tribunal, the Court of Arbitration for Sport (CAS), FIFA and the AFC. Additionally, as usual, this edition examines national perspectives, presenting a comprehensive range of viewpoints and legal interpretations from 16 countries.

Whether focusing on global policies or national nuances, all articles reflect Football Legal’s commitment to providing a comprehensive, insightful and up-to-date resource for football law professionals. We are proud to offer this wealth of knowledge and expertise, making this 21^st edition of Football Legal a must-read for anyone engaged with the beautiful game’s legal aspects.

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Football Legal # 21