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Latest FL Journal Articles
10
Dec
2024
SFT 4A_154/2024, 4A_156/2024, 4A_180/2024 and 4A_182/2024, 10 June 2024 - By Jorge IBARROLA
SFT 4A_154/2024, 4A_156/2024, 4A_180/2024 and 4A_182/2024
Facts of the Cases
A, B, C and D are four football teams affiliated to the Peruvian Football Federation (FPF). A plays in the first division of the national championship, while the other three have been relegated to the second division. Following an investigation, the FPF Licensing Committee decided on 23 October 2023 that A had breached the a...
10
Dec
2024
National Dispute Resolution Chamber for Football Claims - A Call for Activation in Egypt
In the dynamic landscape of Egyptian football, the absence of an operational National Dispute Resolution Chamber (NDRC) stands out as a critical gap. Established in principle within the framework of FIFA guidelines, the NDRC’s activation is essential to manage the growing disputes effectively in Egyptian football, especially those involving cont...
10
Dec
2024
Ramadan Sobhi’s Doping Case
A Legal and Sports Analysis
The case of Egyptian footballer Ramadan Sobhi highlights different complexities in anti-doping matters on both national and international levels. After having an Atypical Finding (ATF) in a doping test and being suspended in May 2023, the Hearing and Disciplinary Panel of the Egyptian Anti-Doping Organization (EGY...
10
Dec
2024
LFP obtains a New Block on Websites and IPTV services Illegally Broadcasting Ligue 1 and Ligue 2 Fixtures
Judicial Court of Paris, Interim Order, 26 July 2024, no. 24/55168
As the holder of exclusive audiovisual exploitation rights for the Ligue 1 and Ligue 2 championships, the French Professional Football League (LFP) had noted that numerous websites and IPTV services had illegally broadcast certain matches from the end of the 2023-2024 championships. Noting the existence of serious and repeated infringements of t...
10
Dec
2024
Latest Leading Cases of the DFB Sportgericht
The Case of Atakan Karazor (VfB Stuttgart)
1. On 28 September 2024, the Bundesliga match between VfL Wolfsburg and VfB Stuttgart took place.
In the 63rd minute, the player Atakan Karazor (Karazor), who had already been warned before, was sent off after a second yellow card for an alleged foul against his opponent.
When analyzing the video foo...
10
Dec
2024
Greek Civil Court Rejects Agent’s Remuneration for Non-Compliance with Legal Requirements
Second Instance Civil Court of Athens, 5 January 2023, no. 2/2023
A foreign FIFA agent and Greek football club Olympiacos FC signed a private agreement dated 1 July 2014 for the agent’s services provided to Olympiacos FC regarding the signing of the employment contract of football player Omar Elabdellaoui.
Olympiacos FC paid the first installments of the agreement but suddenly ceased to fulfill its financial...
10
Dec
2024
Greek Supreme Court Orders Former AEL FC President to Compensate Ex-Player
Greek Supreme Court, 12 June 2023, no. 887/2023
A foreign football player (Walter Matías Iglesias) and Greek football club AEL FC signed a professional player’s contract from 12 July 2008 until 30 June 2012.
In 2016, the football player lodged a claim before the Civil Court against the former President and CEO of AEL FC, Kostantinos Piladakis, requesting the payment of the total amount of EU...
10
Dec
2024
Issues In and Around Icelandic Football
Iceland is a small country with a population of just under 390,000 people.[1] The Icelandic Football Association (KSÍ) was founded in 1947 and was one of UEFA’s founding members.[2] Over the years, Icelandic football has grown and produced many talented players, both men and women, who continue to do so. Iceland has also made some great managers...
10
Dec
2024
The Nigeria Football Federation Players Status and Arbitration Committee Reactivates to Deal with Club/Player Contracting and Payment Disputes
Interview with Eddie ISERI OGBEMUDIA, FIFA Licensed Football Agent, Myron
Topclass Sports Outfit
Warri – Nigeria
By Peter PALEOLOGOS
Player Agent & Lawyer, LIBERO Consulting
Melbourne – Australia
10
Dec
2024
Democratizing Football: Norway’s Unique Ownership Model
Introduction
As football clubs all over Europe become more commercialized, ownership models for clubs have become a hotly debated topic. Many traditional clubs have fallen into the hands of wealthy investors, which essentially leaves fans feeling disfranchised as their clubs’ distance themselves from their roots. The dominance of private owner...
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: Taxation Principles for Non-Resident Players: Scope, Tax Rate and Main Income Subject to Taxation
Argentina
When football players who are non-residents of Argentina enter the country to carry out their activities, they must pay income tax, but exclusively on income generated in Argentina. If the income is derived from their employment with the clubs, a progressive tax rate of up to 35% will apply.
However, if the player decides to apply fo...
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...
10
Dec
2024
Football Taxation - Clubs' Perspective: What are the Main Taxes and Tax Rates Applicable to Football Clubs?
Argentina
Football clubs have historically been established as non-profit civil associations in Argentina. Although there have been attempts to open legislation to other entities (such as sports corporations), associations and federations have always emphatically opposed this. Currently, there are no football clubs established in any form other...
10
Dec
2024
Football Taxation - Players' Perspective: How is Tax Residence Determined for the Players?
Argentina
Tax residency rules for players does not differ from those that apply to other taxpayers. According to the Income Tax Law, the following individuals are considered residents in Argentina:
Argentine nationals, whether native or naturalized, except those who have lost their resident status by acquiring permanent residency in a foreig...
10
Dec
2024
Editorial of Football Legal # 21 (2024/2) - By Ronan DAVID
Welcome to the 21st edition of Football Legal, where we continue to explore the critical intersections of law and football. This edition captures the dynamic and evolving legal challenges shaping the sport today, offering a deep dive into key cases, regulatory shifts, and industry trends.
A highlight of this issue is our Focus on the landmark D...