La disciplina riformulata del trattamento fiscale dei plusvalori generati dalle società sportive professionistiche

The new tax regime of capital gains realized by professional sports clubs following the onerous transfer of the rights to the exclusive use of the performances of their athletes provides for the possibility of paying them in installments into five tax periods. However, the reformulated TUIR rule does not appear effective due to negative management results which determine the absence of taxable income to be subjected to taxation.