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Latest FL Journal Articles
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 - Players' Perspective: Taxation of the Image Rights of the Player: Rules and Principles
Argentina
The assignment of image rights by an athlete is subject to the general rules of income tax.
If the income from image rights is part of an employment relationship, it could potentially be classified as salary and, as such, subject to the same rules as income from dependent employment. If, on the other hand, such payments are agreed up...
10
Dec
2024
Football Taxation - Players' Perspective: Is There any Favorable Tax Regime Applicable to the Players’ Image Rights? Are There any Anti-Abuse Schemes?
Argentina
There is no favorable tax regime applicable to the players’ image rights.
Although there are no specific anti-abuse rules for star companies in Argentine legislation, the general rules on economic reality can be applied (Art. 2 of the Tax Procedure Law). In this sense, the tax authority may disregard the use of “inappropriate” legal...
10
Dec
2024
Football Taxation - Players' Perspective: How are “Star Companies” Treated? What are the Most Common Tax Issues concerning Star Companies?
Argentina
Star companies are treated in Argentina like any other company. They have not been subject to analysis by the case-law of this country.
Belgium
According to Article 228, par. 2, 8° ITC92, a player who is not a Belgian resident is taxable on income from an activity performed personally and as such in Belgium, even if this inco...
10
Dec
2024
Football Taxation - Players' Perspective: Exit Tax
Argentina
There is no exit tax applicable in Argentina.
Belgium
In principle, no exit tax is levied upon the emigration of resident individuals.
A special exit tax return is to be filed within three months following the departure from Belgium. This tax return should include the taxable income received between 1 January of the relevant...
10
Dec
2024
Football Taxation - Players' Perspective: Wealth Tax Rules for Players
Argentina
The main wealth tax applicable in Argentina is the Personal Property Tax, which is applied to the assets of residents, without deducting debts.
Following the recent approval of Law no. 27743 (Fiscal Package), the tax underwent the following changes:
New non-taxable minimum:
The non-taxable minimum is raised from ARS 27 million...
09
Dec
2024
Football Taxation - Clubs' Perspective: What are the Other Main Taxes Applicable to Football Clubs besides CIT and VAT?
Argentina
Tax on Bank Debits and Credits
Regarding the Tax on Bank Debits and Credits (Law 25.413 and amendments), sports associations enjoy reduced rates of 0,25% and 0,5% for credits and debits subject to the tax. These rates occur when the entities concurrently have operations exempt from, or not subject to, VAT for all operations they cond...
09
Dec
2024
Football Taxation - Clubs' Perspective: Is the Transfer Indemnity Subject to VAT?
Argentina
The transfer indemnity is not subject to VAT.
Belgium
The agreement concluded between clubs, whereby the rights to a player are permanently transferred, in principle constitutes a service subject to Belgian VAT when it concerns:
a transaction between two Belgian clubs - VAT is due by the selling club and deductible in the...
09
Dec
2024
Football Taxation - Clubs' Perspective: Are Agent Commissions Tax-Deductible Expenses for the Club?
Argentina
Since the football club is exempt from income tax, there are no deductions related to this tax.
Belgium
A distinction must be made between agent fees that are paid to the club agents on the one hand and player’s agents on the other hand.
Agent fees paid by the club to the player’s agent, on behalf of the player, are consider...
09
Dec
2024
Football Taxation - Clubs' Perspective: Is There any Withholding Tax Applicable on the Agent Commission Paid Abroad by the Club or the Player?
Argentina
When a payment is made to a foreign beneficiary (in this case, an agent), the first thing to analyze is if the agent’s income derives from an Argentine source or not. If it is from a foreign source (i.e. services provided abroad that do not involve any technical or intellectual consulting), no Income Tax withholding should be applied....