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Editorial Sports Law and Taxation September 2020

It is with much pleasure that we welcome readers to the September 2020 edition (citation: SLT 2020/3) of our ground-breaking journal Sports Law and Taxation (SLT) and on-line database

Since our last issue, the coronavirus (COVID-19) pandemic, which has, sadly, continued to claim hundreds of thousands of lives around the world, not least in the United States – the latest global death total, at the time of writing, according to the World Health Organization, is 871,000 – once again has been dominating the sporting headlines around the world. However, there has been some easing of restrictions and the gradual resumption of several sports, including football and cricket, albeit under special conditions and protocols, including play without spectators.

The future of sport post COVID-19, whenever that might be, has been occupying the minds of sports administrators and policy makers, including the European Union Council, which has recently issued a detailed statement on the subject. In view of its importance, we are reproducing it in full in this Editorial. No doubt, this will provide much food for thought for sports administrators in Europe and beyond, given the fact that, globally speaking, Europe punches way above its weight in sporting terms, compared with the rest of the world.

As readers will see, the EU Council Statement is addressed to the member states, the European Commission and to the sport movement, and its text is as follows.

     Brussels, 22 June 2020

     (OR. en)




     SPORT 22

     SAN 206

     PROCIV 39

     EMPL 324

     SOC 412

     FIN 386

     SUSTDEV 73


     From: General Secretariat of the Council

     To: Delegations

     No. prev. doc.: 8697/20

Subject: Conclusions of the Council and the Representatives of the Governments of the Member States meeting within the Council on the impact of the COVID- 19 pandemic and the recovery of the sport sector

Delegations will find in the annex the conclusions of the Council and the Representatives of the Governments of the Member States meeting within the Council on the impact of the COVID-19 pandemic and the recovery of the sport sector, approved by the Council by written procedure on 22 June 2020, in accordance with the first subparagraph of Article 12(1) of the Council’s Rules of Procedure and Article 1 of Council Decision 2020/556.

These conclusions will be forwarded for publication in the Official Journal, as decided by the Committee of Permanent Representatives on 17 June 2020.


Conclusions of the Council and the Representatives of the Governments of the Member States meeting within the Council on the impact of the COVID-19 pandemic and the recovery of the sport sector




     1   The outbreak of the COVID-19 pandemic is having a huge impact across the world in terms of public health, economic activities, employment and social life.

     2   In the fight against the COVID-19 pandemic, saving lives and protecting the health of our citizens, remains the first and utmost priority.

     3   In order to stem the spread of the COVID-19, various measures have been introduced in Member States, depending on the stage of the epidemic and other specific circumstances. In cooperation with public authorities, there have been visible prompt reactions from the sport sector. The sport sector has contributed to the prevention of the spread of the virus in the early phase of the outbreak, through various measures and recommendations aiming at all relevant stakeholders, including sport organisations, clubs, athletes, coaches, sport staff and volunteers, as well as spectators and citizens.

     4   At the same time, the sport sector has been severely hit by the pandemic, including in economic terms.[1">

So, now read on and enjoy the September 2020 edition of SLT.

Dr. Rijkele Betten (Managing Editor)

Prof. Dr. Ian S. Blackshaw (Consulting Editor)

September 2020



[5">; “Pass the message to kick out Coronavirus”,

[7] Including in the areas of health, employment, education, youth, digitalisation, innovation, mobility and transport, urban planning, tourism and environment.

[8] Although due to the diversity of European sport structures there is no common definition of European Model of Sport, some key features make it recognizable. Such features include pyramidal structure, open system of promotion and relegation, the grassroots approach and solidarity, role in national identity, structures based on voluntary activity and its social and educational function.

[9] For example within the SHARE – SportHub: Alliance for Regional development in Europe – initiative.

[10] Or under unprecedented and exceptional circumstances, #BeActiveAtHome.

[11] Including education, youth, tourism, economy and entrepreneurship.

[12] European Centre for Disease, Prevention and Control.

The Journal

Global Sports Law and Taxation Reports feature: articles; comparative surveys; commentaries on topical sports legal and tax issues and documentation.

The unique feature of Global Sports Law and Taxation Reports is that this Journal combines for the first time up to-date valuable and must-have information on the legal and tax aspects of sport and their interrelationships.

The Editors

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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