Saggi e contributi scientifici

La regola del “fair-play finanziario” delle UEFA club licensing and financial sustainability regulation: riflessioni giuscontabili


Abstract


The European lawmaker, in recognizing the considerable macroeconomic impact revealed by the economic dimension of sport, has highlighted the significance, with particular regard to the professional sport sector, of giving full application to the fundamental principles that govern European Union law. This work, specifically, put in evidence the points of intersection that, currently, exist between the principles of free competition and sound and transparent financial management and the professionalsports sector’s regulation, showing that the legislation known as "UEFA Financial FairPlay" represents a strategic mean to controll and to protect from"economic-financial malpractice" incident, suitable, sometimes, to develop interesting accounting law reflections.


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I contenuti redazionali di questo sito sono distribuiti con una licenza Creative Commons, Attribuzione - Condividi allo stesso modo 3.0 Italia (CC BY-SA 3.0 IT) eccetto dove diversamente specificato. Diretta da G. Terracciano, G. Mazzei, J. Espartero Casado. Direttore Responsabile: G. Caputi. Redazione: G. Iacovino, C. Rizzo. Iscritta al N. 16/2009 del Reg. stampa del Tribunale di Roma - ISSN 2036-7821