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...
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