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NETHERLANDS: Netherlands tax authorities announce general audit of top level amateur soccer teams

The Netherlands tax authorities have announced that they will shortly audit all 84 amateur soccer clubs that participate in the highest amateur level (Hoofdklasse). The subject of the audit will be the wage and VAT returns filed and paid during the last 5 years. The authorities have indicated that there are no direct indications of misconduct on a large scale, and they claim that is a regular control action with a focus on payments to players, trainers and the exploitation results of the club houses of the soccer teams. In the press some chairmen of soccer clubs have indicated to welcome the audits because the audits would lead to the creation of a level playing field with correct tax filings by all clubs, others have indicated that whilst they have nothing to hide, the scale of the audits appears to be a somehow overdone.
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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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