Introduction into an innovative vision of the European sport framework from a taxation and fiscal angle. New possible scenarios regarding the European sport politics and policy

Abstract

An important milestone for sports policy and measures in Europe is embodied by the settlement of the Lisbon Treaty. The required legal basis for shaping European sport policy may be attributed to the Treaty on the Functioning of the European Union (TFEU) in 2009. This gave the EU explicit power to act in the field of sport. Since Lisbon, the EU has been responsible for supporting and coordinating activities in the field of sport, but it cannot take measures to standardise or shift competences. The current sport policies of the EU institutions are consequently principally directed at putting into practice soft policy measures such as the advancement of exchanges and values in sport or the expansion of the European dimension of sport. This is reflected in distributive measures and the allocation of goods and resources. To sum up, European sport policy and measures over the past decade have been categorised by ongoing processes of growth and differentiation, while the demand for priorities and appropriate forms of coordination has boosted.