Football legal
  • Authors
  • About
  • Subscription
  • Contact
  • Login
  • Linkedin
    Twitter
Football-legal
29
Oct
2024
content image
Football Legal
CAS
Cases
International

Financial Sustainability: CAS 2024/A/10310 FC Barcelona v. UEFA


CAS 2024/A/10310 FC Barcelona v. UEFA
Date of the decision: 2024-09-18
Arbitrator(s): Manfred Peter Nan Jeffrey Benz Raphaƫlle Favre Schnyder

In regards to different regulations and legislations, it should be noted that different national financial fair play systems were of no relevance when confronted with UEFA’s. While a sale may be justified as relevant income in a country, it does not contribute to the cross-national purpose of UEFA Regulations. Therefore, neither national nor European Union Law had any impact on this ruling.

Facts and Procedure

 

On 8 June 2022, FC Barcelona was admitted to the 2022-2023 UEFA Champions League after meeting the admission criteria outlined in the UEFA Regulations.

On 30 June 2022, FC Barcelona sold 10% of its audiovisual rights tied to LaLiga for 25 years, generating a profit of approx. EUR 267 million.

On 21 July 2022, FC Barcelona sold an additional 15% of the same audiovisual rights for EUR 400.4 million. The income from this sale was to be reflected in the 2023 reporting period.

FC Barcelona’s official financial report for the 2021-2022 period categorized the income from the initial 10% sale as “profit from intangible fixed assets.”

The UEFA Club Financial Control Body First Chamber (CFCB First Chamber) requested an independent compliance audit of...

Why not join us?

Football Legal is an independent media publishing football law contents on a daily basis dedicated to all football law practitioners (lawyers, clubs, federations, intermediaries, football stakeholders, etc.).

Register today and stay tuned to the latest legal news.

Get started
Topics
  • CAS
  • Financial control
  • UEFA
Related Regulation(s)
  • UEFA Club Licensing and Financial Fair Play Regulations - Ed 2018
  • Procedural Rules Governing the UEFA Club Financial Control Body - Ed June 2024
  • UEFA Club Licensing and Financial Sustainability Regulations - Ed June 2024
Keywords
  • Financial control
  • Financial Fair Play (FFP)
  • UEFA Club Financial Control Body (CFCB)
  • UEFA Regulations
  • Financial sanctions
Contact us | Terms & Conditions | Privacy Policy | Cookies policy
© football-legal.com 2025 - All rights reserved