Salva Calcio

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The decree legge 24 dicembre 2002 n.282 ( Decreto Legge Fiscale: scudo fiscale al 2.5%, dismissione immobili e partite IVA ), better known as salva-calcio ( save the football ) of the Italian cabinet Berlusconi II ( Berlusconi was also the Affected owners of AC Milan ) changed the depreciation rules of Italian professional football, whereby the Serie A clubs were no longer tax owers of the government, but received tax refunds. After modifications due to negotiations with the Commissioner for Competition of the European Union , Mario Monti , the 2003 decree became law legge 21 febbraio 2003 n.27 despite massive protests .

The law has two main effects:

  1. The sale of club properties to the state does not have to be taxed as profit in the year of sale, but can be depreciated at a constant 2.5% over 40 years and is also exempt from value added tax .
  2. Players can be written off as assets over 10 years even beyond the end of the contract, provided they are not sold.

Consequences of the law

The willingness of the clubs to part with (old) expensive inner-city properties and to build new ones on the outskirts has increased significantly. While clubs were previously player dealers who also sold older players with tax-deductible losses, it can now be financially more interesting to retire the player and continue to write off tax savings. The rules of UEFA essentially allow everything that is permitted under the tax guidelines of a state, so that salva calcio does not eliminate inequality even after financial fair play . The bankruptcy of other clubs could thus be averted after AC Fiorentina went bankrupt in 2002 . As a result, AC Milan made a short-term profit of € 34,768,244, while Inter Milan posted the biggest plus with € 62,661,922.

Individual evidence

  1. ↑ http://www.altalex.com/index.php?idnot=5549%7Cautore=Altalex%7Ctitolo=Decreto Legge Fiscale: scudo fiscale al 2.5%, dismissione immobili e partite IVA; up on January 27, 2017
  2. ↑ Altalex: Conversione in legge con modificazioni del Decreto Legge Fiscale. Retrieved January 27, 2017 .
  3. ↑ http://www.ilvelino.it/it/article/2003/11/05/decreto-salva-calcio-giovanardi-ci-saranno-vantaggi/8517567a-3b5e-4ce4-ac0c-be23eea22341/%7Cautore=Il Velino | titolo = Decreto salva-calcio. Giovanardi: "Ci saranno vantaggi" | data = 05-11-2003; up January 27, 2017
  4. ↑ Vittorio Malagutti: La Roma ha un buco nel bilancio? Per coprirlo basta vendere 26 sconosciuti ( Italian ) Corriere della Sera. November 7, 2002. Retrieved January 25, 2017.
  5. ↑ Arnd Krüger , Axel Dreyer (ed.): Sportmanagement. A topic-related introduction. Munich: Oldenbourg 2004. ISBN 3-486-20030-5 .
  6. ↑ http://www.rdes.it/TESI_Saveriano.pdf on . 1st February 2017.