We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Flankengott-Erinnerungen.
- Abstract
The article "Memories of the Flank God" reports on various decisions of the Federal Fiscal Court (BFH) regarding football and tax law. The BFH has ruled that footballers in the border area between Germany and France are considered athletes within the meaning of the double taxation agreement and are subject to a special regulation for cross-border commuters. In addition, Champions League tickets can be considered as "other assets" and thus subject to a private sales transaction. The expenses of a football coach for a Sky Bundesliga subscription have been recognized as advertising costs. The article also mentions a recent case in which a tax investigation officer unlawfully inspected the plaintiff's home office. The BFH has ruled that this procedure is not permissible.
- Subjects
FRANCE; GERMANY; FOOTBALLS; HOME offices; ATHLETES; FEDERAL court decisions; CHAMPIONS League (Soccer tournament); SOCCER coaches; ADVERTISING costs; TICKETS; ASSETS (Accounting); SOCCER players; DOUBLE taxation
- Publication
FinanzRundschau, 2023, Vol 105, Issue 1, p11
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050104