La actividad deportiva del fútbol profesional desde la perspectiva del compliance fiscal europeo

Abstract

The dimension and importance of sport and the relevance of the legal aspects directly linked to it ensure the interest of the contents of this research and provide an analysis of the taxation of the world of professional sport in the European Union. The sports industry is one of the professional sectors that have had a great impact on the world economy in recent years, creating opportunities for those sportsmen and women who aspire to a future in the field of professional sport. This is a matter of greater relevance when it comes to the positivisation of sport in legal systems and, above all, from the perspective of its recognition as a constitutional right, which establishes the basic rights of sport and guarantees the safeguarding of the rule of law as one of the fundamental pillars on which contemporary societies must be based, which in each case must consider the taxation of a specific activity or source of income such as sport.