THE "CAPITAL GAINS" CASE: A CALL FOR REGULATION FOR THE BLURRED VALUE OF FOOTBALL PLAYERS

Maxence Franceschi () and Vincenzo Giuffrè ()
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Maxence Franceschi: UNILIM - Université de Limoges, Foot Mercato
Vincenzo Giuffrè: DLA Piper

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Abstract: Clubs allegedly inflated the transfer fees paid for the acquisition or disposal of football players' rights to boost their balance sheet. The Federal Court of Appeal ruled the case on appeal on 27 May 2022, and the present article analyse the motivations of the judge, more specifically its discussion over the concept of value applied to football players' rights, the absence of a regulatory framework to control the amount paid by clubs for these rights, and the call for regulation addressed to football stakeholders. Following the appeal lodged by the Federal Prosecutor, on 20 January 2023 the Federal Court of the Italian Football Association sanctioned the Juventus football club with 15 (fifteen) points deduction from the current Serie A standings and a sports ban for 11 managers. The present article is aimed at identifying the possible regulatory interventions to frame the determination of the transfer fees paid by clubs for the acquisition of players' rights.

Keywords: Plusvalenze/Capital gains; Football Players’ Value; Capital Gains; Regulation; Value Theory; Valore dei calciatori; Plusvalenze; Regolamentazione; Teoria del valore (search for similar items in EconPapers)
Date: 2023-05-01
Note: View the original document on HAL open archive server: https://hal.science/hal-04179291
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Published in Rivista di Diritto ed Economia dello Sport, 2023, 2023

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