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Legal Models of Implementation of Obligatory Transformation of Sports Clubs-Associations into Sports Companies
Marko Ivkošić
; Pravni fakultet Sveučilišta u Splitu, Split, Hrvatska
Petar Ceronja
; Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Sažetak
The authors present all presumptions and practical possibilities of implementation of obligatory transformation of sports clubs-associations into sports companies. The new Law on Sport is an innovation in the system of Croatian professional sport. For years, sports clubs (primarily football clubs) have accumulated losses as a serious burden to their management and creditors, primarily the Republic of Croatia, due to unpaid taxes and income contributions of professional sportsmen. To remedy this situation, the new Law on Sport has been enacted requiring obligatory (and also voluntary) transformation of professional sports clubs-associations into sports companies. The authors suggest two models of implementing the obligatory transformation: „successive“ and „simultaneous”. Although the same norms are applied to both models, the methods to achieve the main objective, i.e., the formation of a sports company, are different. Their advantages and shortcomings are discussed, and possible problems in the implementation of the proposed legal models are considered. The author also points out that provisions of the Law on Sport regulating the obligatory transformation have a transformational character. The author believes that unprofitable and non-transparent functioning of sports clubs largely resulted from their legal-organizational form of association. It should be pointed out that due to this process, Croatian sport as an important social activity undergoes radical historical changes, opening the possibility to organize a professional sports club as a sports company with the possibility of paying dividends. It is assumed that the management of sports companies will raise the professional and organizational level of professional sport in the Republic of Croatia and attract Croatian and foreign investors, which is very important in the current situation of economic crisis and financial instability.
Ključne riječi
Law on Sport; professional sports club; sports company; transformation; obligatory transformation; registration and payment of shares
Hrčak ID:
32729
URI
Datum izdavanja:
26.2.2009.
Posjeta: 3.723 *