On the occasion of the Olympic and Paralympic Games in Paris, more than 45 volunteers are expected in the capital during the summer of 000. This is an opportunity to recall the status of sports volunteers, their legal definition and the conditions commitment to responsibility
According to a judgment of the Court of Justice of the European Union (CJEU 6è ch., Dec. 10, 2020, aff. C-774/19), the person playing online poker does not lose the quality of consumer. hours per day who has extensive knowledge and perceives significant gains from this game
Grand Symposium: the lawyer in sport. Cabinet BERTRAND is a partner of the 4th Assises du Droit du Sport and will lead a practical workshop on the theme The status of the sports trainer.
According to judgment of June 21, 2018, the Council of State reconsidered the tax regime applicable to the winnings of poker players. Since the practice of poker is "usual", the sums collected will be subject to income tax under non-commercial profits (BNC).
The European Commission has published a report on the development of the economic and legal issues of transfers entitled "An update on change drivers and economic and legal implications of transfers of players" analyzing the European football market and determining eight recommendations.
The Administrative Court of Appeal of Paris has confirmed, in a judgment of February 7 2017, that the gains of a professional poker player are taxable as non-commercial profits (BNC).
The 2nd civil chamber of the Court of Cassation, in its judgment of February 13, 2014, takes stock of the application of the "URSSAF franchises" and "flat-rate bases" for sports associations: educators and salaried guides are thus excluded from the URSSAF franchise.
The flat-rate base system allows sports associations to calculate social security contributions on a flat-rate basis rather than on the actual remuneration of the employee. However, it was called into question by the Social Security Financing Law for 2015.
A decision of the Council of State of April 11, 2014 allows us to complete our study of the ABéCéDaire concerning education against remuneration. This judgment returns to the subject to the Value Added Tax (VAT) of the courses given by the holder of a State Certificate of Sports Educator (BEES)
A judgment of the Administrative Court of Nantes (n ° 14NT01716, June 11, 2015) reminds us that in terms of taxation, an arbitrator cannot be considered as an athlete.
During an international competition (Football World Cup, European Basketball Championship ...), athletes are no longer under the subordination of their respective club. So who pays these players when they wear their country's colors at national selections?
On July 4, 2016, the European Commission issued two different opinions. On the one hand, it validates state aid from several cities to Dutch clubs. On the other hand, the public aid granted by Spain to professional football clubs confers an undue advantage over other clubs.
A question to the Government asked by the Deputy Olivier Véran in December 2012, but which only got an answer on August 27, 2013, allows us to come back to the mode of governance of sports federations and in particular the compensation of their leaders.
The amendment proposed in October 2011 by deputies aiming to create a tax on player transfers, has brought back to light the so-called "Buffet tax", named after the former Minister of Sports at the origin of this contribution.
![The system of flat-rate bases [sports association]](https://www.bertrand-sport-avocat.com/images/photos/Sports/Tous%20Sports/fotolia_8186285_xs.jpg)
