Free article section

You are reading a Free article. Apply for a subscription to access all the valuable information on the website Sports Law & Taxation

Spain ? the Netherlands: Spanish case law on classification of payments for image rights

It has been reported that the Spanish National Court (Audiencia Nacional) has decided that income from licensing image rights paid to Netherlands resident companies cannot be classified as royalty income under the tax treaty concluded between the Netherlands and Spain. The payments took place in 1999, and the Spanish tax authorities assessed withholding tax on these payments. The definition of royalties in Article 12 of the treaty reads as follows: 3.The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. The Court held that this definition does not include income from the exploitation of image rights, and that extending this definition is in conflict with the Spanish interpretation rules for tax treaties. Also the wording of the treaty was held to overturn the Commentaries to the OECD Model tax treaty. Hence, no withholding tax was allowed.
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.

TheĀ 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

Address

Nolot BV
St. Jorisstraat 11
5211 HA  's-Hertogenosch
This email address is being protected from spambots. You need JavaScript enabled to view it.