LA COMMISSIONE D'INTERMEDIAZIONE CORRISPOSTA ALL'AGENTE DI CALCIATORI E IL SUO REGIME IVA NEL DIRITTO E NELLA GIURISPRUDENZA UE

Translated title of the contribution: The Intermediary commission paid to Football Agents, and the application of VAT regime in Italy and the EU.

ANDREA CATTANEO, Niccolò Emanuele Onesti

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Abstract

This article discusses the fiscal discipline relating to the representation services offered by a football intermediary, within the framework set by the European Union legislation and Italian legislation governing this area. The sheer amount of player transfers that occur in Europe or involve UEFA associations make the European market the most significant area for transactions involving agents/intermediaries. Therefore, the regulation of intermediaries and their activities has effects on the internal market of the European Union. In the context of a discussion on the effectiveness of the 2015 FIFA Regulation on Working with Intermediaries, this work develops an analysis of the Italian and European legislation regarding the identification of the person – natural or legal – subject to the tax obligation in reference to the payment of commissions for the representation and the conditions of its eligibility for VAT purposes.
Translated title of the contributionThe Intermediary commission paid to Football Agents, and the application of VAT regime in Italy and the EU.
Original languageMultiple languages
JournalRivista di Diritto ed Economia dello Sport
VolumeXVI
Issue number2, 2020
Early online date2 Nov 2020
Publication statusPublished - 2 Nov 2020

Keywords

  • agent
  • mandate
  • taxation
  • VAT
  • EU
  • baumgarten

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