- Football Legal # 22
- Football Legal # 21
- Football Legal # 20
- Football Legal # 19
- Football Legal # 18
- Football Legal # 17
- Football Legal # 16
- Football Legal # 15
- Football Legal # 14
- Football Legal # 13
- Football Legal # 12
- Football Legal # 11
- Football Legal # 10
- Football Legal # 9
- Football Legal # 8
- Football Legal # 7
- Football Legal # 6
- Football Legal # 5
- Football Legal # 4
- Football Legal # 3
- Football Legal # 2
- Football Legal # 1
Latest FL Journal Articles
30
May
2025
Football in Saudi Arabia, a Story of Transformation - By Saleh ALOBEIDLI
Introduction
The ambitious vision led by Saudi Crown Prince Mohammed Bin Salman is taking the Saudi nation on an extraordinary journey of transformation. Football is one of the cabins of this bullet train but definitely a forefront cabin. Given that football is deeply rooted within Saudi culture, that makes it at the center of the Vision 2030....
30
May
2025
South Korean Court to Decide on the Legitimacy of the Government Audit on the Korea Football Association - By Nate (Jiwon) PARK
[1]
On 5 November 2024, South Korea’s Ministry of Culture, Sports and Tourism (MCST) announced the results of its three-month-long specific audit of the Korea Football Association (KFA). According to the MCST, it discovered 27 cases of unlawful conduct by the KFA and therefore imposed measures, including demands for disciplinary actions agai...
30
May
2025
The Dani Olmo Case: A Threat to the Integrity of the Financial Control Model - By Carlos M. MORENO CABALLERO
The registration of the player Dani Olmo by FC Barcelona has opened a new crack in the already strained legal and regulatory ecosystem of Spanish professional football. What might appear on the surface to be a mere dispute over clubs’ financial control mechanisms, in reality, brings into play much deeper issues: the independence of sporting inst...
30
May
2025
Pandemic and Force Majeure Clause - By Saksham SAMARTH
Introduction
This article analyses the consequences for employers and employees stemming from unforeseen and extraordinary events that arise during a contractual relationship. The COVID-19 pandemic, wars, conflicts, political unrest, earthquakes, currency variations etc. have been some reasons in the football world where employers have often in...
30
May
2025
CAS 2024/A/10394 CPFC Limited T/A Crystal Palace FC v. North County United / Treasure Coast Tritons - By Emily Anne WILLIAMS
CAS 2024/A/10394 CPFC Limited T/A Crystal Palace FC v. North County United / Treasure Coast Tritons
The dispute originated when Jacob Christian Montes (Player) completed his first professional registration with CPFC Limited T/A Crystal Palace FC (CPFC) on 28 July 2021.
Treasure Coast Tritons (TCT, formerly named North County United - NCU) submitted a claim to the FIFA Dispute Resolution Chamber (FIFA DRC) against CPFC, requesting the amount o...
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
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...