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- Das Dekret legge 24 dicembre 2002 n. 282 (Decreto Legge Fiscale: scudo fiscale al 2,5 %, dismissione immobili e partite IVA), besser bekannt als salva-calcio (Rettet den Fußball) des italienischen Kabinetts Berlusconi II (Berlusconi war der auch betroffene Eigentümer des AC Mailand) veränderte die Abschreibungsregeln des italienischen Profifußballs, wodurch die Vereine der Serie A nicht mehr Steuerschuldner der Regierung waren, sondern Steuerrückzahlungen erhielten. Nach Modifikationen aufgrund von Verhandlungen mit dem Wettbewerbskommissar der Europäischen Union, Mario Monti, wurde das Dekret 2003 durch das Parlament trotz massiver Proteste zum Gesetz legge 21 febbraio 2003 n. 27. Das Gesetz hat zwei wesentliche Auswirkungen: 1.
* Der Verkauf von Vereinsimmobilen an den Staat muss nicht im Jahr der Veräußerung als Gewinn versteuert werden, sondern kann mit gleichmäßigen 2,5 % über 40 Jahre abgeschrieben werden und ist zudem mehrwertsteuerfrei. 2.
* Spieler können als Wirtschaftsgüter über 10 Jahre auch über das Vertragsende hinaus abgeschrieben werden, sofern sie nicht verkauft werden. (de)
- Articolo 18-bis Legge 91/1981 (Article 18B of Law no. 91 of 1981) also known as Decreto Spalmadebiti (Debt-Rubbing Decree) and Decreto Salva Calcio (Save Football Decree) is an Italian law introduced in 2003 by Law N°27/2003, itself ratified the decree-law N°282/2002 issued by the Prime Minister and owner of AC Milan Silvio Berlusconi. The law allows football clubs to defer the amortization expense of intangible assets (player contracts) into 10 equal annual installments. Generally speaking, transfer fees paid to other clubs were capitalized as intangible assets. In accounting, tangible assets were depreciated and intangible assets amortized. At that time, Italian clubs had broken the world transfer record several times. Most clubs relied on player profit as a revenue source, with cash-plus-player deals the most popular method of increasing profit. For example, Juventus signed Gianluigi Buffon and Lilian Thuram for a total of 180 billion lire (€92.96 million). However, Parma also received Jonathan Bachini for an undisclosed fee and Juventus earned €10 million on Bachini. In some cases high-priced player trades were used to increase short-term profit, stressing future budgets. Vratislav Greško, who was signed for one year by Internazionale for DM9.5 million (€4.857 million), was sold to Parma in 2002 for €16 million; Matías Almeyda, who joined Parma with Hernán Crespo, also sold from Parma to Inter for €16 million. Both Greško and Almeyda left the club after one and two years, respectively, for an undisclosed fee and free transfer. A similar situation occurred in Parma and Rome in 2001; Mangone, Poggi and Gurenko were priced at a total of ₤65 billion (€33,569,698) in a trade with Fuser, Longo and Lassissi. However, Fuser played only briefly for Rome and Gurenko only briefly for Parma. Rome also traded with other clubs in June 2002 (the end of the 2001–02 financial year), including Luigi Sartor (€9.5 million) for Sebastiano Siviglia (€9 million). Internazionale (€-319 million), Milan (€-242 million), Roma (€-234 million) and Lazio (€-213 million) were the most indebted clubs; while Fiorentina declared bankruptcy by insolvency in 2002. However, all professional clubs in the country, with the exception of Serie A's Juventus and Serie B's Sampdoria, had relieved its debt with this law. (en)
- Il decreto legge 24 dicembre 2002 n. 282 ("Decreto Legge Fiscale: scudo fiscale al 2,5%, dismissione immobili e partite IVA"), meglio noto come Decreto salva-calcio, Decreto spalmadebiti per le agevolazioni fiscali alle società calcistiche in esso contenute, è un decreto legge della Repubblica Italiana emanato dal Governo Berlusconi II, poi convertito in legge dal parlamento con la legge 21 febbraio 2003 n. 27. (it)
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- Il decreto legge 24 dicembre 2002 n. 282 ("Decreto Legge Fiscale: scudo fiscale al 2,5%, dismissione immobili e partite IVA"), meglio noto come Decreto salva-calcio, Decreto spalmadebiti per le agevolazioni fiscali alle società calcistiche in esso contenute, è un decreto legge della Repubblica Italiana emanato dal Governo Berlusconi II, poi convertito in legge dal parlamento con la legge 21 febbraio 2003 n. 27. (it)
- Das Dekret legge 24 dicembre 2002 n. 282 (Decreto Legge Fiscale: scudo fiscale al 2,5 %, dismissione immobili e partite IVA), besser bekannt als salva-calcio (Rettet den Fußball) des italienischen Kabinetts Berlusconi II (Berlusconi war der auch betroffene Eigentümer des AC Mailand) veränderte die Abschreibungsregeln des italienischen Profifußballs, wodurch die Vereine der Serie A nicht mehr Steuerschuldner der Regierung waren, sondern Steuerrückzahlungen erhielten. Nach Modifikationen aufgrund von Verhandlungen mit dem Wettbewerbskommissar der Europäischen Union, Mario Monti, wurde das Dekret 2003 durch das Parlament trotz massiver Proteste zum Gesetz legge 21 febbraio 2003 n. 27. (de)
- Articolo 18-bis Legge 91/1981 (Article 18B of Law no. 91 of 1981) also known as Decreto Spalmadebiti (Debt-Rubbing Decree) and Decreto Salva Calcio (Save Football Decree) is an Italian law introduced in 2003 by Law N°27/2003, itself ratified the decree-law N°282/2002 issued by the Prime Minister and owner of AC Milan Silvio Berlusconi. The law allows football clubs to defer the amortization expense of intangible assets (player contracts) into 10 equal annual installments. Generally speaking, transfer fees paid to other clubs were capitalized as intangible assets. In accounting, tangible assets were depreciated and intangible assets amortized. At that time, Italian clubs had broken the world transfer record several times. Most clubs relied on player profit as a revenue source, with cash-plu (en)
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