José Gomes Mendes, counsel and head of the Sports Law practice at TELLES, wrote an opinion article entitled “VAT in Sport: a question of tax fairness”, published in the newspaper A Bola.
The sports law lawyer analyses the difference in VAT treatment between cultural and sporting events, noting that “in Portugal, maintaining the standard VAT rate on access to sporting events represents an obstacle to public access, increases ticket prices, and limits attendance growth. This penalises a sector that has a recognised positive impact on the economy and the country's image.”
He also recalls that “the right to sport is enshrined in the Constitution of the Portuguese Republic, which obliges the state to promote, encourage and support its practice and dissemination. This places sport within the broader category of cultural rights and duties”.
TELLES recently advised the Portuguese Sports Confederation on the drafting of a comprehensive tax reform proposal for the sports sector, with the aim of strengthening the role of sport, stating that "Recognising sport as a good of general interest is to give it the status it deserves in the legal system and in the collective life of the country. This measure brings Portugal into line with international best practice, reinforcing the recognition of sport as a driver of social, economic, and cultural development."
Read the full article here (only available in Portuguese).
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