出版社：Greek Center for Sport Science Research Greek Center for Sport Science Research
摘要：The year 1979 was a cornerstone for the football in
Greece, since it practically meant the transformation of the
sport’s organization from amateurism to professionalism,
establishing new rules and conditions to the management
of football clubs. The increased popularity of this sport and
the evolutions that took place in Europe and worldwide,
forced the Greek government to establish a legislative
framework for the successful management of football clubs.
These interventions lead to changes in many aspects of
football management such as organizational and financial.
The new legal environment of football management, required
the organization of this sport into a more stable and
professional base, following the financial standards of other
corporations operating within the Greek state. By these
means the government wanted to create a fair economic
framework under which the football clubs would operate
with common organizational, financial and tax administration
rules. The aim of this paper is to present the characteristics
of the new .capital form. establishment of the football
clubs (Societe Anonyme), the main financial frame under
which the new establishment has to operate and the tax
obligations that originate from the aforementioned legal form.
关键词：Accounting framework, Tax legislation, Football
clubs, Greece.
