La qualificazione del c.d. "titolo sportivo" nel trasferimento d'azienda nell'ambito di procedure concorsuali

Translated title of the contribution: [Autom. eng. transl.] The qualification of the so-called "sports title" in the transfer of the company in the context of bankruptcy procedures

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Abstract

[Autom. eng. transl.] Starting from a clear separation between the criteria for the valuation of the equity and income elements to be adopted in the preparation of the accounting summary of operations, on the one hand, and those for the evaluation of possible financial loss profiles in the context of liability actions , on the other hand, the application of the rules of the Civil Code on the subject of intangible fixed assets to the "tag" of the football club players on the basis of national accounting principles and Internal Organizational Norms of the Italian Football Federation (NOIF) is outlined . Subsequently, the issue of the legal nature of the status of the sports club within the sports sectoral framework is analyzed, ie the possibility of the company participating in a specific championship and being promoted to a higher category or being relegated to a lower category (Series A, Series B and so on). The comparison with previous assignments of sports titles by the FIGC completes the proposed in-depth study of the discipline to be applied to their circulation and to their ownership in the context of company transfers.
Translated title of the contribution[Autom. eng. transl.] The qualification of the so-called "sports title" in the transfer of the company in the context of bankruptcy procedures
Original languageItalian
Pages (from-to)769-783
Number of pages15
JournalLE SOCIETÀ
Publication statusPublished - 2011

Keywords

  • immobilizzazioni immateriali
  • procedure concorsuali
  • titolo sportivo
  • trasferimento d'azienda

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