TAXATION OF SPORTS SPONSORSHIP IN SPAIN.

Autor: Carretero Lestón, José Luis, Ferrer, Ricardo Morte
Zdroj: International Sports Law Review Pandektis; 2009, Vol. 8 Issue 1/2, p11-15, 5p
Abstrakt: The article focuses on liabilities related to the taxation of sports sponsorship contracts in Spain. As stated, Article 24 of the Spanish Law 34/1988, November 11th, General of Publicity explains the definition of sponsorship contract to enhance the financial budget of sports by achieving good advertising campaign to develop sports as a business entity. It is further informed that any legal professional or common people are allowed to involve in the sports related business activity.
Databáze: Supplemental Index