FC Barcelona v UEFA: Guidance from CAS decision on accounting treatment of sale of media rights under UEFA’s financial regulations
This article provides a detailed examination of the award rendered by the Court of Arbitration for Sport (“CAS”) in the matter of CAS 2024/A/10310 FC Barcelona v. UEFA (“Award”). This case revolves around the misclassification of FC Barcelona’s profit deriving from the sale of audiovisual rights (“Sale”) and the subsequent breach of UEFA's Club Licensing and Financial Fair Play Regulations (“FFP”) and the UEFA Club Licensing and Financial Sustainability Regulations (“FSR”).
The Award also provides an important guide to understand how long-term financial commitments are treated under these regulations. This article further discusses the proportionality of the sanction.
The decision is available here.
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- Tags: Court of Arbitration for Sport (CAS) | Dispute Resolution | Financial Regulations | Football | Governance | Media Rights | Regulation | Spain | Switzerland | UEFA | UEFA Financial Fair Play Regulations | UEFA Financial Sustainability Regulations
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Written by
Jaime Cambreleng Contreras
He regularly advises national and international sports organisations, clubs, athletes, agencies and other various sports stakeholders in front of decision-making bodies of international and national sports federations as well as in front of the Court of Arbitration for Sport. Jaime also advises in the drafting of contracts and regulations, as well as in the handling of disciplinary, ethics and contractual proceedings within sports federations. His expertise covers all contractual, disciplinary (including anti-doping, ethics, match-fixing, etc.), financial and licensing matters.
Carol Etter
Carol Etter is a Senior Associate at Cavaliero & Cambreleng, Switzerland.
She is a Swiss-trained Attorney-At-Law and has a profound knowledge of all aspects of national and international sports law (litigation and party representation before the Swiss Federal Tribunal, the Court of Arbitration for Sport or before international and national sports bodies, in compliance, governance or regulatory matters) as well as in data protection matters.
