The Resource Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights

Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights

Label
Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights
Title
Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights
Creator
Subject
Language
eng
Summary
The author explains the facts of the case and the 30 March 2017 decision of the Lower Court of The Hague. The issue was whether an additional levy in the form of a special employer's wage tax on excessive payments is in conflict with art. 1 of the First Protocol to the European Convention on Human Rights, in case of a "sell-on payment" to a football player
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 8 (2017), no. 2 ; p. 31-33
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • sportsmen
  • sports club
  • wage tax
  • surcharge
  • European Convention on Human Rights
  • proportionality
  • case law
Label
Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights
Instantiates
Publication
Label
Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights
Publication

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