VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement

CC-BY

Saved in:
Bibliographic Details
Main Author: Onesti, Niccolò Emanuele
Format: Book
Language:English
Published: Springer 2023
Subjects:
ECJ
Online Access:https://link.springer.com/article/10.1007/s40318-022-00216-3
https://dlib.phenikaa-uni.edu.vn/handle/PNK/9328
Tags: Add Tag
No Tags, Be the first to tag this record!
id oai:localhost:PNK-9328
record_format dspace
spelling oai:localhost:PNK-93282023-09-28T04:08:32Z VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement Onesti, Niccolò Emanuele ECJ EU–UK Trade and Cooperation Agreement CC-BY This article discusses the Value-Added Tax (VAT) discipline relating to the representation services offered by football intermediaries in the contractual negotiation of the employment contract between the player and the club(s). The analysis is carried out taking into consideration the relevant legislative provisions of European Union (EU) law as well as the case law of the European Court of Justice (ECJ) and the findings of the EU VAT Committee. The VAT discipline of representation services provided by football intermediaries is first analyzed in light of the EU legislative acts regulating the different legal figures of intermediation contracts and the effects on the EU internal market. Then, the legal nature of the “intermediation commission”—as the VAT chargeable event—and the “place of supply of the intermediation service”—as the place of taxation—as qualified by EU tax law, are studied. 2023-09-28T04:08:32Z 2023-09-28T04:08:32Z 2023 Book https://link.springer.com/article/10.1007/s40318-022-00216-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/9328 en application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language English
topic ECJ
EU–UK Trade and Cooperation Agreement
spellingShingle ECJ
EU–UK Trade and Cooperation Agreement
Onesti, Niccolò Emanuele
VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement
description CC-BY
format Book
author Onesti, Niccolò Emanuele
author_facet Onesti, Niccolò Emanuele
author_sort Onesti, Niccolò Emanuele
title VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement
title_short VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement
title_full VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement
title_fullStr VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement
title_full_unstemmed VAT chargeability of football intermediaries’ commissions in EU Law, in the light of the EU–UK Trade and Cooperation Agreement
title_sort vat chargeability of football intermediaries’ commissions in eu law, in the light of the eu–uk trade and cooperation agreement
publisher Springer
publishDate 2023
url https://link.springer.com/article/10.1007/s40318-022-00216-3
https://dlib.phenikaa-uni.edu.vn/handle/PNK/9328
_version_ 1779307172317888512
score 8.891053