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Italy: Motorcycle champion Rossi accused of tax fraud

It has been reported that motorcycle champion Valentino Rossi is under investigation of the Italian state tax agency. It appears that Rossi had already in 2000 taken up residence in the United Kingdom and was subject to UK tax as a resident non-domiciled taxpayer. Effectively this meant that e.g. income earned outside the United Kingdom which was not remitted to the United Kingdom was not subject to income tax in either Italy or the United Kingdom. The amounts involved are apparently in the range of 60 million EUR. Although the reasoning of the Italian tax authorities was not published, it could be that they intend to question the true residence of Rossi in the United Kingdom. Rossi already indicated that he is travelling the world for 7 months per year, and also that he does spent time in Italy to visit relatives, friends and for holiday purposes. There could also be a political element in the enquiries: the Italian governments tax chief Mr. reportedly observed publicly that ? a more or less fictitious residence in London allows you not to pay taxes in your own country?.
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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


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