Areas of practice

The particular tax and legal issues relating to national and international transfers of players between professional teams (including with reference to the assistance provided by sports agents operating in different jurisdictions) require a particular attention that only specialised professionals can provide.

The need for highly specialized and qualified advice is, at the moment, even more in important, considering that the Italian Financial Administration, in the last decade, has shown a growing attention to the professional football sector, in a broader context of a more general and incisive actions to tackle tax evasion and avoidance.

Therefore Plusoccer®️ presents itself as a competent and highly specialised partner to guide and accompany clubs, agents and football players in the management of the tax implications connected to the formalisation and execution of mutual contractual relationships and in the identification of the most functional tax solutions to their specific needs.

The increasing international cooperation in the fight against tax evasion in recent years has seen a rapid development, in particular through the automatic exchange of information in the tax sector and assistance in the data collection activity, requiring increasing attention and greater rigor in the analysis, especially the preventive one, of domestic and transnational cases.

Thanks to internationally consolidated professional relationships and the considerable experience gained in voluntary disclosure procedures, Plusoccer®️ provides resident and non-resident football clubs, sports agents and professional football players with integrated tax advice in an international context, providing answers compliant to the tax laws of the various countries, as well as the provisions contained in bilateral Aggreements againts double taxation, where applicable.

The specificity of sector’s legislation, both in the legislative and regulatory aspects, and its continuous evolution require the assistance of highly qualified professionals with many years of experience who can support the various players in professional football.

Plusoccer®️ is able to provide specialised legal advice on issues and cases specific to professional football, in particular in the regulatory and contractual fields.

Plusoccer®️ professionals provide legal advice on the interpretation of the main regulatory rules applicable in the FIGC area (NOIF, regulations, codes of justice, official statements).

We also offer assistance in the drafting of sports contracts in order to both integrate the standard forms, provided by the relevant Leagues on a case-by-case basis, and to draw up contracts for which there are no standard forms.

Special focus is put on the regulation of the economic relations between sports agents on the one hand and football clubs and / or professional footballers on the other, as well as on the assistance to non-resident sports agents who intend to operate in Italy (registration in the specific CONI and FIGC sector registers; domiciliation; filing of related professional positions).

The protagonists of the football world have often been subject to tax assessment by various tax administrations, including the Italian one.

These investigations have aroused and continue to arouse a vast uproar, amplified by the recipient’s reputation, with the inevitable damage to his image, and are unfortunately fueled by a tax discipline that is not adapted to the peculiarities of the sector and by an administrative context that is not inclined to consider them, as well as being not very reactive in mastering the evolutions of this same sector.

Plusoccer®️ professionals assist football clubs, professional football players and sports agents in the tax defence against the claims of the Revenue Agency. Combining the considerable experience gained in tax cases and the in-depth knowledge of the typical tax cases of the sector, as well as of the specific pro tempore regulatory provisions in force, we are therefore able to protect effectively the interests of their clients, both in the assessment phase, supporting them during inspections, assessments and verifications, and in the trials, representing them before the Tax Administration and Tax Courts.

In addition, the specificity of the sectoral legislation, both legislative and regulatory, and its continuous evolution, make it difficult to defend in disputes arising from contracts stipulated in the field of professional football, as well as in disciplinary disputes promoted by sports justice bodies.

In the context of these disputes, the over fifteen-years of experience gained by Plusoccer®️ professionals together with their in-depth knowledge of the substantive and procedural rules of sport are decisive not only for the positive outcome of the judgment, but also for evaluating and obtaining favorable out-of-court definitions.

The specialisation is enriched by the representation before the Court of Cassation, as well as before the European Court of Human Rights and the Court of Justice of the European Union.