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European Commission requests Finland to end discriminatory taxation of non-resident artists and sportsmen

European Commission requests Finland to end discriminatory taxation of non-resident artists and sportsmen The European Commission has found that Finland subjects non-resident artistes and sportsmen to tax applying a different set of rules than apply to resident artists and sportsmen. This may in some cases lead to more severe taxation than applies to resident taxpayers. The effect of this difference is that non/resident artists and sportsmen are deterred from offering their services in Finland. This difference in treatment is considered by the Commission as arbitrary discrimination. The Commission has by way of a reasoned opinion requested Finland to end this discrimination, if Finland does not reply within two months the Commission may refer the matter to the European Court of Justice.
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam

 

Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano

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