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.