Citaat | Rechtbank Amsterdam 6 april 2022

Onder 2.22. Rechtbank Amsterdam 6 april 2022

Een alinea uit Rechtbank Amsterdam 6 april 2022, ECLI:NL:RBAMS:2022:1770.

On the basis of our experience, in these cases the risk of challenge regarding the existence of a fringe benefit is rather material. In this specific case, the risk is exacerbated by the fact that from internet searches, it seems that the Player has a long-standing relationship with the Agency as confirmed by the Agent’s website https://seginternational.com/football/ as well as by other public sources https://wwwtransfermarkt.it/seg-sports-entertainment-group/beraterfirma/berater/586 where the Player is listed as one of the players which are represented by the Agency. Irrespective of whether this information is accurate it may well be used by the Italian tax authorities to argue that, despite the absence of a contractual agreement between the Player and the Agent, nonetheless the Agent acted for the benefit of the Player, rather than the Club.

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