Revenues earned by an athlete for the exploitation of the collective image rights of his national team is subject to income tax and is in the same category as salary payments. Whether this amount is paid to the athlete directly or to a third-party does not affect the tax imposition.
A former French international player appealed a judgment of the Administrative Court of Montreuil dated 3 March 2015, which had upheld a higher tax rate on the income tax he was due to pay over the 2009-2010 period. The higher tax rate was the result of a sum close to EUR 235,000 being taxed...
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