Tax Treatment of professional football players remuneration in Germany and Italy. A comparative and EU analysis of a sector with tax gaps from a fiscal and administrave angle.

Abstract

Within the European Union, football's professionals are operating on the EU internal market. The internal market and the Treaty freedoms necessitate levelled regulatory and supervisorygrounds for professional football’s key actors. It can be stated that regulatory and supervisoryplaying fields in professional football are unlevelled. With regard to professional football clubs and football agents, the rules to approach the internal market and to provide their respective services within the internal market, as well as supervisory practices, can diverge from Member State to Member State, possibly hindering access to the internal market subject on the place of entry, and thereby hindering the establishment and functioning of a true internal market.