mlgts.pt

XIX. Professional football

FOOTBALL COMPETITIONS 4

XIX.A. Introduction 4

XIX.B. Transfer market and football competitions in major 4

XIX.C. UEFA’s Competitions 9

XIX.D. Release of players to national teams 10

XIX.E. Additional measures adopted by the Portuguese 11 Government in relation to sports federations

XIX.F. Sponsorship and broadcasting rights contracts 11

LABOUR 12

XIX.A. Introduction 12

XIX.B. Technical opinion from DGS 13

XIX.C. Sport employment agreement and other contracts 16

TAX 18

XIX.A. Extension of reporting and payment deadlines (SEAF 18 Order)

XIX.B. Recognition of the situation of justified impediment to 18 comply with tax reporting obligations (SEAF Order)

XIX.C. Suspension of all enforcement proceedings and payment 19 plans regarding tax debts

XIX.D. Exceptional regime for compliance with deadlines to pay tax 20 due in the second quarter of 2020 (Decree-Law 10-F/2020)

DISPUTE RESOLUTION 20

XIX.A. Brief overview 20

XIX.B. National courts and the Portuguese Court of Arbitration for 20 Sport

XIX.C. Court of Arbitration for Sport and FIFA’s jurisdictional 21 bodies A New Era. A New Mission. Legal Implications of the New Coronavirus — 2 Glossary

AFE CPPT

Asociación de Futbolistas Españoles (Spanish Portuguese Tax Procedure and Proceedings Code Footballers’ Association) DFL

ANTF Deutsche Fußball Liga (German Football League) Associação Nacional de Treinadores de Futebol DGS (National Association of Football Coaches) Direção Geral de Saúde (Portuguese Directorate- CAS General for Health) Court of Arbitration for Sport in Lausanne, ECA Switzerland European Clubs Association CCT Professional Players EFL Collective Bargaining Agreement between the Portuguese Professional Football League and the English Football League Union of Professional Football Players EL

CCT Football Coaches European Leagues

Collective Bargaining Agreement between the FA Portuguese Professional Football League and the The English Football Association Union of Football Coaches FIFA Liga Portugal’s statement on measures Fédération Internationale de Football Association Statement of Liga Portugal, of 07-04-2020, clarifying the measures adopted in meetings with the Union of FIGC Professional Football Players Federazione Italiana Giuoco Calcio (Italian Football Liga Portugal’s statements on unilateral Federation) termination at the Liga NOS and LigaPro FIFPRO

Statement of Liga Portugal, of 07-04-2020, where is Fédération Internationale des Associations de stated that the Liga NOS’ (Portuguese professional Footballeurs Professionnels (International Federation first division) clubs’ presidents have jointly decided of National Associations of Professional Footbal that none of the league’s clubs shall hire a player who Players) unilaterally terminates his employment agreement, due to issues caused by the COVID-19 pandemic IFAB or any exceptional decisions adopted due to said International Football Association Board pandemic, namely the extension of the sports season; IRC Statement of Liga Portugal, of 08-04-2020, where is Portuguese Corporate Income Tax stated that the LigaPro’s (Portuguese professional second division, also a professional competition) IRS clubs’ presidents have jointly decided that none of Portuguese Personal Income Tax the league’s clubs shall hire a player who unilaterally IVA terminates his employment agreement, due to issues caused by the COVID-19 pandemic or any exceptional Portuguese Value Added Tax decisions adopted due to said pandemic, namely the extension of the sports season. A New Era. A New Mission. Legal Implications of the New Coronavirus — 3 Glossary

Law No. 1-A/2020 RJFD

Law No. 1-A/2020, of 19 of March, approving Portuguese Legal Regime of Sports Federations exceptional and temporary measures in response to RSTP the epidemiological situation caused by the SARS- CoV-2 coronavirus and COVID-19 disease FIFA Regulations on the Status and Transfer of Players SEAF Law No. 4-A/2020

Law No. 4-A/2020, of 6 of April, which provides for Portuguese Secretary of State for Tax Affairs the first amendment to Law no. 1-A/2020, of 19 of SEF March, approving exceptional and temporary measures Portuguese Foreigners and Borders Service in response to the epidemiological situation caused by the SARS-CoV-2 coronavirus and COVID-19 SSA disease, and the second amendment to Decree-Law Portuguese Automatic Selection System no. 10-A/2020, of 13 of March, which establishes SJPF exceptional and temporary measures in relation to the epidemiological situation of the new Coronavirus – Portuguese Professional Football Players’ Union COVID 19 TAD

LFP Portuguese Court of Arbitration for Sport Ligue de Football Professionnel (French Football TMS League) FIFA Transfer Matching System Liga Portugal UEFA Portuguese Professional Football League Union of European Football Associations RECITJ

Regulation of the Statutes, Category, Registration and Transfer of Players of the FPF

FIFA Recommendations

“COVID-19 Football Regulatory Issues” Document, version 1.0, April 2020

FPF

Federação Portuguesa de Futebol (Portuguese Football Federation)

League Regulation

Regulation of the competitions organized by Liga Portugal for the 2019/2020 season

FIFA Regulation on Intermediaries

FIFA Regulation on Working with Intermediaries, of 21-03-2014 A New Era. A New Mission. Legal Implications of the New Coronavirus — 4

XIX.B. Transfer market and football XIX. competitions in major European leagues

PROFESSIONAL FIFA RECOMMENDATIONS FOOTBALL The rules on the definition of transfer windows (formally, registration periods) are set out in article 6 and article 5(1) of Annex 3 to the RSTP, Football FIFA being competent in this matter. competitions In this regard, FIFA considers that the current pandemic situation of COVID-19 fits into the concept of “exceptional circumstances” provided XIX.A. Introduction for in article 5(1) of Annex of the RSTP and The current pandemic caused by SARS CoV-2 lists the following set of guiding principles to be and COVID-19 has disrupted the professional considered on a case-by-case basis: football sports competitions at national, European and world levels. • All requests for an extension of this season’s end date must be approved; To this extent, international, European and • All requests to extend or amend transfer national football bodies have been adopting a windows that have already started must range of measures (including recommendations, be approved, provided that their duration guidelines and concrete decisions) with impact complies with the maximum limit of 16 on the normal functioning of competitions weeks laid down in the RSTP; between clubs and national teams. • All requests to extend or postpone transfer windows that have not started must be In any case, FIFA itself, while recognizing that approved, provided that their duration the current pandemic is a situation of force complies with the maximum limit of 16 majeure in the light of its Statutes, considers weeks laid down in the RSTP; that it is not in a position to instruct the FIFA • FIFA Member Associations should be Member Associations or to decide on the date allowed to change the dates of the sports on which football competitions should restart in seasons of the transfer windows, either each country, as this depends on the decision of through TMS or by notification to FIFA each Member Association taking into account through a different way; and the indication of respective national public • As an exception to article 6(1) of the authorities(1). RSTP, a professional player whose contract has expired or been terminated due to This text thus aims to identify the set of COVID-19 has the right to be registered recommendations, guidelines and measures by an association outside the transfer adopted by the various professional football window, regardless of the date of expiry or bodies, in particular in the Portuguese, Spanish, termination. English, French, German, Italian, Russian and Turkish leagues. With this in mind, FIFA will try to ensure, where possible, a level of overall coordination, (1) FIFA Recommendations, p. 01. also taking into account the need to protect the regularity, integrity and proper functioning of competitions so that the results of competitions are not unfairly impacted. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 5

In addition, FIFA has suspended the entry into action for the matches of the 25th match week(6), force of the new rules on international loans of to be held behind closed doors and subject to a players which were supposed to be applied from set of procedures and initiatives in the context of 01-07-2020 onwards(2). pre-match and limitations on access to stadiums.

The deadline for the publication by the Member A contingency plan by Liga Portugal has also Associations of data on intermediation activity, been established, providing that, in case of an obligation laid down in article 6(3) of the need for postponement of matches, the dates FIFA Regulation on Intermediaries, was also of European competitions or other available extended to 30-06-2020. dates will be used, including dates on which national team matches would normally take place On 08-05-2020 the IFAB agreed, further to a in case clubs do not release players for their proposal from FIFA, regarding competitions commitments. Similarly, Liga Portugal (together which have either started or are intended to with all clubs) has confirmed that discussions on start, but are scheduled to be completed by the calendar, contracts and registration of players 31-12-2020, to make a temporary amendment will always be aligned with international bodies to the “Law 3 – The Players” of the Laws of the such as FIFA and UEFA(7). Game, which will allow for a maximum of five substitutions per team, per match. However, In addition, an Emergency Response Centre to avoid disturbances in the match, each team (“ERC”), coordinated by the Executive Board shall have only three opportunities to make of Liga Portugal, was created as part of the substitutions, which may also be made at contingency plan. ERC decisions are mandatory halftime. for the sports clubs, and will follow all the instructions of the Portuguese Public Health PORTUGAL Authority and adopted in accordance with the As for Portugal, the sports season starts on 1 national and international football bodies. July and ends on 30 June of the following year(3). In case of force majeure and in duly justified Following the government’s decision(8), which exceptional circumstances, Liga Portugal may authorized the Liga NOS and the Portuguese extend the deadline of the sports season, as well Cup competitions to be the only ones to be as suspend any official competition organized by resumed in the 2019/2020 season, Liga Portugal’s it, totally or partially(4). management determined the definitive suspension of LigaPro, having set the final That is exactly what happened on 12-03-2020, classification of the competition according to date on which Liga Portugal suspended the the criteria of sporting merit recommended by professional football competitions of the Liga FIFA, UEFA and FPF. In addition, it decided to NOS and LigaPro for an indefinite period(5). Two promote the clubs Clube Desportivo Nacional days before the professional competitions were Futebol, S.A.D., and Sporting Clube Farense – suspended, Liga Portugal published a protocol of Algarve Futebol, S.A.D., to Liga NOS, as well as to relegate the clubs Clube Desportivo da (2) FIFA Press Release of 25-09-2019 and FIFA Press Cova da Piedade – Futebol, S.A.D, and Casa Release of 27-02-2020. Pia Atlético Clube – Futebol, SDUQ, Lda. to (3) Article 4(1) of the League Regulation.

(4) Article 4(2) of the League Regulation. (6) Official Notice n.º 186.

(5) Official Notice n.º 193. (7) According to Liga Portugal’s news, available here.

(8) According to the Reopening Plan, available here. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 6

the Campeonato de Portugal (Portuguese non- • The communication strategy to be used by professional third division)(9). the FPF, Liga Portugal and clubs for civil society and supporters, which promotes Liga Portugal’s management also decided to compliance with Public Health measures, approve the creation of a Support Fund of 1.52 DGS norms and guidelines, as well as million euros for clubs in the LigaPro, in order understanding the risks associated with to mitigate the effects of the early ending of the infection by SARS-CoV-2, in the current competition(10). context of the COVID-19 pandemic; • All competition shall take place behind Moreover, FPF, Liga Portugal, SJPF and ANTF closed doors until the end of the season. determined, in the context of a memorandum Outside and in the vicinity of stadiums, of understanding of 04-05-2020, that the end the circulation of people must be limited of the 2019/2020 season shall take place the and conditioned, with no more than 10 day after the last official match of this season’s people allowed. The security forces and competitions. To that extent, FPF shall amend services must, as proposed by the FPF, its Official Notice No. 1 regarding the current ensure compliance with current legislation, season’s end date. in particular promoting the dispersion of concentration of people, either within the Furthermore, the FPF received a technical stadium perimeter, or near hotels, training opinion from DGS on 10-05-2020 that frames the centres and public roads. conditions for the return of the Liga NOS and the Portuguese Cup, concerning the 2019/2020 At the moment, no official dates are known for football season. This opinion contains the the beginning of the next season, as well as following indications with impact on football for the submission of applications by clubs to competitions (the provisions of the opinion with participate in competitions organised by the Liga relevance for labour relationships are detailed in Portugal in 2020/2021, in accordance with Article the respective chapter below): 10 of the League Regulation.

• The competitions should be held in as Decisions on these matters may have an impact, few stadiums as possible. These selected among others, on the registration deadlines stadiums must be approved by the Regional for professional players, which are currently Health Authority and shall have all the scheduled for 01-07-2020 to 22-09-2020(10). conditions to allow the implementation of measures to prevent and control infection in a sustained manner, namely sanitary On 13-03-2020, the Premier League, the FA conditions in the changing rooms and and the EFL collectively agreed to suspend gymnasiums, cleaning and disinfection, competitions in England, initially setting 04-04- defined circuits of people, delimited areas 2020 as the recommencement date(11), which inside the stadiums (playground, bench, was not possible given the epidemiological etc.) for different professional categories and situation in the country. They are currently availability of equipment and disinfection working together to find viable solutions for products in all these circuits. Travel to and the continuation of the 2019/2020 season, from stadiums must take place on a transport having already decided that it will be too early used exclusively by the teams and other parties involved; (10) According to the information available at FIFA’s website.

(11) According to Premier League’s news, available here. (9) According to Liga Portugal’s news, available here. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 7

to resume the competition in early May (12). A protocol has also been drawn up for the return Although FA’s rules and regulations state that of the teams from the first Spanish league, which the sports season must end before 01-06-2020, has four phases, namely training preparation, FA’s board has agreed that this limit be extended individual training, group training and collective indefinitely for this season in relation to training. No new date is yet announced, however, professional football(13). for the resumption of the competitions, even though La Liga’s clubs have already resumed According to the news, Premier League officials training on the week of the 04-05-2020, after postponed the league’s resumption meeting the authorization granted by the Spanish until the week of 11-05-2020, waiting for Prime Government, with the expectation of resuming Minister ’s declarations on 10-05- professional competitions in June(18). 2020 on confinement related to COVID-19. However, the British Prime Minister did not As for the Summer transfer window, there have mention professional football in his speech, been no changes to the respective dates, which which may postpone the Premier League’s remain between 01-07-2020 and 01-09-2020(19). decisions on the resumption of competitions(14), although information was conveyed on 11-05- 2020 that the British government has announced In Italy, the suspension of football competitions that professional sports events, although behind organized under the auspices of the FIGC closed doors, will not take place in England until (which includes Serie A) was initially determined at least 01-06-2020. on 10-03-2020 and subsequently extended until 17-05-2020(20). As for the Summer transfer window, there have been no changes to the respective dates for the Serie A is currently following the developments time being, which remain between 10-06-2020 in the pandemic scenario together with UEFA, and 01-09-2020(15). FIGC and ECA and there is willingness to resume competitions, but this will only happen when the appropriate sanitary conditions are In Spain, La Liga first postponed the 28th and achieved and upon approval of the Italian 29th match weeks on 12-03-2020, a situation Government(21). According to FIGC’s most that has been suspended ever since(16). La Liga recent news, its president announced its and AFE have been working together with the intention to adopt a resolution extending the European leagues and UEFA in order to prepare 2019/2020 season’s end date until 02-08-2020. for the resumption of the competition, as well as assessing the impact that the current situation As for the Summer transfer window, there have will have in the 2020/2021 season(17). been no changes to the respective dates for the time being, which remain between 01-07-2020 (22) (12) According to Premier League’s news, available here. and 02-09-2020 .

(13) According to Premier League’s news, available here. (18) According to La liga’s news. (14) According to BBC’s news. (19) According to information on FIFA’s website. (15) According to available information on FIFA’s website. (20) According to information on FIGC’s website. (16) According to La Liga’s Official Statement. (21) According to Serie A’s official Statements, available here (17) According to information of 14-04-2020. and here.

(22) According to information on FIFA’s website. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 8

GERMANY season, preferably by 30-06-2020(29) or, possibly, ’s main national football leagues, by 15-07-2020(30). However, like in the Dutch Bundesliga and Bundesliga 2, have been League(31), the first French football league was suspended since 13-03-2020(23) and until at least cancelled, and football was banned by the French 30-04-2020(24). However, according to the latest Government until September(32). news, the German league considers itself in a position to resume competitions on 09-05-2020, As for the Summer transfer window, there have if the German Government so approves. To that been no changes to the respective dates for the extent, the German government decided on 06- time being, which remain between 10-06-2020 05-2020 that the season may resume, regarding and 01-09-2020(33). to Bundesliga and Bundesliga 2, as of the second half of May(25). Following this decision, the DFL TURKEY determined the resumption of the football The Turkish Football Federation suspended season on 16-05-2020. The championship will its competitions on 19-03-2020, planning to resume from the 26th match-week, with the resume professional competitions in June. last matches of the Bundesliga and Bundesliga There will be a meeting to discuss this matter 2 scheduled for 27-07-2020 and 28-07-2020, by early May(34). According to the latest news, respectively. the president of the Turkish Football Federation has announced that the Turkish Süper Lig will DFL has also adapted the licensing procedures(26) restart on 12-06-2020 and is expected to end on for the upcoming season, making it more flexible 26-07-2020. On 11-05-2020, the Turkish Football to verify the required economic performance Federation published a protocol containing a set criteria in the light of the applicable rules and of guidelines for the return of football (called providing clubs time to deal with the financial “Return to Football Advisory Protocol”). impact of the pandemic. Among the measures announced, the DFL will not analyze the As for the Summer transfer window, there have clubs’ liquidity in the licensing process for the been no changes to the respective dates for the 2020/2021 season. time being, which remain between 09-06-2020 and 31-08-2020(35). As for the Summer transfer window, there have been no changes to the respective dates for the time being, which remain between 01-07-2020 Russia’s Premier League was one of the last to and 31-08-2020(27). be suspended, on 01-04-2020 and until 31-05- 2020(36). The league is waiting for a green light FRANCE from the Government to resume the sports In France, Ligue 1 was also suspended on 13- season and, until then, like other European 03-2020(28). It was reiterated by LFP’s Board of Directors that the main priority was to end the (29) According to Ligue 1’s statement.

(30) According to Ligue 1’s statement.

(23) According to Bundesliga’s statement on 13-03-2020. (31) According to BBC’s news, available here

(24) According to Bundesliga’s statement on 30-03-2020. (32) According to The Sun’s news, available here.

(25) According to DFL’s news. (33) According to available information on FIFA’s website.

(26) According Bundesliga’s news, available here. (34) According to Turkish Football Federation’s statement.

(27) According to information on FIFA’s website. (35) According to available information on FIFA’s website.

(28) According to Ligue 1’s statement. (36) According to Russian league’s news. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 9

leagues, is following the recommendations of been postponed until further notice, which FIFA and UEFA. It is also expected that the includes qualifying matches for EURO 2020 remaining matches will be played behind closed and the EURO 2021 for women; as for the doors. final UEFA EURO 2020 men’s tournament, the same was rescheduled for 11-06-2021 to According to the most recent press release 11-07-2021; from the Russian Premier League, the league is • All matches in other UEFA competitions, currently discussing two possibilities to resume including centralized international friendly the 2019/2020 season, taking into account matches, have been postponed until further UEFA’s recommendations to end the season by notice; 02-08-2020: • Youth team competitions:

• Resuming on 21-06-2020; the first two – The UEFA European U-17 Men and matchdays would be scheduled regularly U-19 Women Championships’ final in a once-weekly cycle to ease the load on tournaments were cancelled; the players; then, five matchdays would – The UEFA European U-17 Women’s be played on a twice-weekly basis with and U-19 Men’s Championships’ final midweek fixtures, while the last matchday tournaments were postponed until would be played a full week after the further notice; penultimate fixtures; • Resuming on 28-06-2020, with a full week • The UEFA club competition finals (men’s after the first matchday back, with the and women’s Champions League and Europa schedule of the remaining seven rounds on a League), scheduled for May 2020, were twice-weekly basis. postponed until further notice; • The Futsal Champions League final, The above options are set up considering scheduled for April 2020, was postponed the possible completion of the Russian Cup, until further notice and all UEFA futsal a decision that will be made by the Russian competitions have also been postponed; Football Union. • UEFA Super Cup is under review; • The deadlines for all UEFA club As for the Summer transfer window, the competitions for 2020/2021 have been respective dates for 2020 are not yet on the FIFA postponed without a date, in particular TMS list. as regards the admission process and registration of players. XIX.C. UEFA’s Competitions UEFA also reiterates, in its press release on UEFA, together with its Member Associations the eligibility guidelines for participation in and its major stakeholders, has adopted a set of its competitions(38), the need to complete the decisions that impact its competitions(37). domestic competitions for the 2019/2020 season, albeit in different formats. National associations In terms of competitions, the following measures or leagues may, however, have legitimate reasons are highlighted: to terminate domestic competitions, in particular in the following cases: • All men’s and women’s national team matches scheduled for June 2020 have • Existence of an official order prohibiting sporting events so that the domestic (37) According to as updates on UEFA’s website, here and here. (38) Statement on 23-04-2020. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 10

competitions cannot be completed before a In addition, UEFA has decided to suspend date that would make it possible to complete the provisions on club licensing relating to the the current season in good time before the preparation and verification of clubs’ future start of the next season; financial information in connection with the • Insurmountable economic problems which participation in UEFA club competitions in make finishing the season impossible 2020/2021. because it would put at risk the long- term financial stability of the domestic Furthermore, UEFA, ECA, EL and FIFPRO competition and/or clubs. Europe approved a joint resolution which established the following set of commitments UEFA further adds that if a domestic regarding club competitions: competition ceases prematurely due to legitimate reasons outlined above, it will request • Commitment to complete all national and the National Associations concerned to select European club competitions by the end of clubs for UEFA competitions in 2020/2021 on the current sports season, i.e., 30-06-2020 the basis of sporting merit in the 2019/2020 at the latest, provided that the situation domestic competitions as follows: improves, and the resumption of matches is prudent and appropriate; • The procedure for selecting clubs should • Possible limitations or drops of current be based on objective, transparent and exclusive calendar slots, potentially non-discriminatory principles. National resulting in the scheduling of domestic Associations and leagues should otherwise league matches in mid-week and scheduling have the ability to decide on the final of UEFA club competitions matches on position in their domestic competitions, weekends; taking into account the specific • Possible adjustments of the 2020/2021 circumstances of each competition; Champions League and Europa League • The final decision on the eligible places for qualifying rounds, in case of conclusion of UEFA club competitions must be confirmed the 2019/2020 sports season after 30-06- by the relevant authorities at domestic level; 2020.

If the aforementioned conditions are not met XIX.D. Release of players to national (without prejudice to any other factors) and teams if there is a public perception of unfairness in a club’s qualification, UEFA may refuse Clubs are obliged to release their players to the admission to any club proposed by a national teams and players are obliged to join National Association in cases where domestic their squads for international matches during competitions ceased prematurely. the designated international windows, all in accordance with the RSTP(39). In the context of club licensing and financial fair play, UEFA supports the proposal to allow In this regard, FIFA announced in the FIFA national associations more time to complete Recommendations that the rules governing the the club licensing process until the admission transfer of players to national teams will not process for the next season of UEFA club apply in the windows of international men’s and competitions is redefined. women’s football and futsal matches in March,

(39) Articles 1, 1bis and 1ter, of Annex 1, of the RSTP. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 11

April and June 2020. The terms of this FIFA the bodies of the sports federations and of the decision include the following particularities: professional leagues or territorial associations of clubs affiliated to them(41). Specifically, the • Clubs are not obliged to release their players elections of the members of said bodies, which to national teams; were to take place in 2020, may take place in • If a club agrees to release a player to the 2021, by means of a resolution of the respective national team, the player may decline the general assembly, explicitly convened for that call-up; purpose. Additionally, the mandates of the • The aforementioned decisions shall not be members of the sports federations’ bodies subject to disciplinary measures; elected under these new terms, as of 24-04-2020, • If a player is unable to resume duty with cease at the end of the next Olympic cycle(42). his club within the relevant deadline due to COVID-19, the Member Association and/or Exceptional provisions are also laid down for the player will not be subject to any future the application of the duodecimal system restrictions or disciplinary measures. provided for in the legal regime governing sports development programme contracts, the equivalence of continuing distance learning XIX.E. Additional measures adopted by the Portuguese Government in relation to face-to-face learning (for the purposes of to sports federations obtaining credit units for maintaining the professional title of technical director and On 23-04-2020, the Government approved physical training coach, and also the professional the Decree-Law 18-A/2020, which establishes title of sports coach), the renewal of registration exceptional and temporary measures in the area in the registration of high-performance sports of sport, with the aim of providing an effective agents, and the renewal of medical and sports response to the constraints generated by the examinations. current pandemic situation in this sector. XIX.F. Sponsorship and broadcasting Among other measures, this decree extends, rights contracts until 31-12-2021, the sports federations public interest statute, defining specific rules for its The suspension of sports competitions and, in renewal, in line with the decisions adopted by some cases, the cancellation of certain match the International Olympic Committee and the weeks had, of course, strong repercussions on International Paralympic Committee. various commercial activities linked to the exploitation of Football. As is well known, some Pursuant to this Decree-Law, the approval of the most important sources of income for of amendments to any regulations of sports football clubs arise from sponsorship contracts federations that aim to attend to constraints and broadcasting rights contracts. caused by the public health emergency caused by the COVID-19 disease may, exceptionally, A sponsorship contract is a bilateral contract produce effects during the current sports (reciprocal) in which an entity undertakes to seasons(40) (as provided for in Article 34(4) give visibility to the sponsor’s brands, activities RJFD). or products and in return receives compensation (usually cash). It also provides for exceptional provisions regarding the term of office of the members of (41) Pursuant to Article 4 of Decree-Law No. 18-A/2020.

(42) Pursuant to Article 4 of Decree-Law No. 18-A/2020. (40) Pursuant to Article 3 of Decree-Law No. 18-A/2020. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 12

A broadcasting rights contract is a contract in Labour which the organizer of the show (football match) or the owner of the venue (stadium) authorizes XIX.A. Introduction an entity to capture images of the match and to transmit them by audiovisual means (e.g., The COVID-19 pandemic has affected not only via radio, satellite, cable, etc.), with the entity our way of living, but also our way of working. being authorized to exploit the images and being There is no question over the enormous impact obliged to pay the agreed price. it has had on work relations, requiring adequate measures and responses to be found and rapid However, with the suspension of sporting adjustment by employers and employees. competitions, football clubs are prevented from Regarding the activities that require physical fulfilling – at least partially – the obligations contact or a high concentration of people in they undertook to advertise and promote the the same physical space, the above-mentioned sponsors’ brands during matches and, on the impact becomes more accentuated. other hand, to hold matches which can be filmed and televised. The CT and related employment and social security legislation, as well as the specific The current pandemic has, of course, generated legislation to be applied to professional players quite complex and worrying situations all and to sports training contracts, have not been over the world, in particular because several able, single-handedly or as quickly as needed, sponsorship and broadcasting contracts are to respond to all the requirements of a national concluded for specific matches or for a particular state of emergency. Until now, the Government season. Indeed, in some situations it will not be have not yet spoken, directly, on the concrete possible to extend the duration of sponsorship or situation of the players. broadcasting contracts and postpone fulfilment of obligations without colliding with rights Nonetheless, FIFA has established some granted to third parties (for example, if a change recommendations about several matters which of sponsor has already been agreed in the have impact on FIFA Member Associations and following season or if the broadcasting rights are stakeholders. These recommendations include promised to another entity). general non-binding interpretive guidelines to RSTP. Although most sponsorship and broadcasting contracts have, in principle, a force majeure On 07-04-2020, FIFA published these clause, which may indicate the way forward recommendations related to COVID-19. FIFA, in for the parties to resolve the consequences of collaboration with other entities, identified three not being able to fulfil their obligations, it is core matters considered relevant: i) expiring almost certain that these situations will have agreements (i.e., agreements terminating at the to be legally examined and subject to further end of the current season) and new agreements negotiation and contracting procedures. In (i.e., agreements that were already signed cases where a consensual solution cannot be and due to commence at the start of the next reached, the dispute will have to be resolved season); ii) agreements that cannot be performed through a judicial or arbitration process. Further as the parties originally anticipated as a result information on the execution of contracts in of COVID-19; and iii) the appropriate timing situations of force majeure can be accessed here. for registration periods (”transfer windows”). After identifying these matters, FIFA and other entities stablished general non-binding XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 13

guidelines that the parties could resort to. NOS and the Portuguese Cup, concerning the Please note that FIFA expressly declares that 2019/2020 football season, as detailed on the COVID-19 is, per se, a case of force majeure for following section. FIFA and football, under article 27 of the RSTP. A general overview of the labour implications due Regarding Portugal, the Liga Portugal has been to COVID-19 can be accessed here. organizing working groups and meetings with interested entities, including SJPF and football XIX.B. Technical opinion from DGS club managers, to find common solutions to tackle the concerns arising from COVID-19. The technical opinion from DGS frames the Therefore, Liga Portugal, in collaboration conditions for the return of the Liga NOS and with those entities, defined several measures the Portuguese Cup, concerning the 2019/2020 that will be mentioned throughout this guide football season, which were discussed between (Liga Portugal’s statement on measures, Liga FPF, Liga Portugal and the health authorities. Portugal’s statements on unilateral termination at the Liga NOS and Liga Portugal’s statements This opinion contains the following indications: on unilateral termination at the LigaPro). (i) FPF, Liga Portugal, football clubs This chapter aims to comment on the Covid-19’s participating on Liga NOS and the players potential impact on the professional football recognize and assume the existing risk of sector, identifying the existing recommendations infection SARS-CoV-2 and COVID-19, and guidelines issued by FIFA, as well as Liga during all the practices and competition Portugal. However, this chapter will merely stages. They also assume the responsibility address the matters and recommendations for all the medical consequences of that related to the specificities of the professional disease and public health risks. football legal framework and its impact on the (ii) This commitment/assumption of labour relations between the professional players responsibility must be subscribed, through a and their employers, under a general, informative code of conduct dully signed, by the sports and non-exhaustive description, thus it won’t agents and FPF and Liga Portugal and any cover the aspects that may be common to other other necessary party. sport’s areas and economic activities. (iii) The referred Code of Conduct must foresee, for instance, the measures related More recently, following the Government’s to lockdown and public health duties decision which authorizes the return of Liga mentioned on the technical opinion. NOS and Portuguese Cup (please see above (iv) Lockdown duty: to decrease the risks of the chapter about Portugal), FPF, Liga Portugal, infection and contamination, the athletes SJPF and ANTF determined, in the context (i.e., professional football players), technical of a memorandum of understanding of 04-05- teams and football referees must be in 2020, with impact on the professional players lockdown, from the beginning of training’s employment agreement or training contract, resumption until the end of season for all the signed by clubs that participate on Liga NOS competitions. and coaches and professional players, and other sports agreement that expires at the end of the Lockdown implies the fulfillment of current sport’s season. Moreover, FPF received restrictive measures of social distance. If the technical opinion from DGS on 10-05-2020 that above-mentioned parties need to travel, it frames the conditions for the return of the Liga must be restricted to the following routes: home-club/competition-home. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 14

The only social contacts that are permitted (viii) Other obligations: are those with cohabitant and club’s member (staff strictly necessary to sports practice). • FPF, Liga Portugal and clubs must For this propose, the club members (which implement a strategy to test athletes, must be reduced to a minimum) and the technical teams and football referees and cohabitants of athletes, technical teams other parties involved and allow an early and football referees must also be in identification of the positive cases for SARS- lockdown under the same conditions that CoV-2 (although asymptomatic, he/she can are applicable to the athletes as above- transmit the virus) and possible isolation mentioned. in order to interrupt a transmission chain as quickly as possible, by following these Lockdown also implies, in all circumstances, indications: a physical distance of two meters, hand and respiratory hygiene, according with a) Laboratory tests must be rRT-PCR, the DGS’s norms and guidelines, as well as in accordance with Orientation DGS the use of masque in close spaces, travels 015/2020. All tests must be notified and other activities non-related to sports to SINAVE, under the applicable practice. legislation.

(v) To verified if the lockdown is being carried The following rules are applicable: out accordingly, the technical opinion states that information and monitoring systems (i) Before the competition’s beginning, all of contact between athletes must be used, athletes, technical teams and football against athletes’ express consent to be given referees must undertake two tests rRT- on signature date of the code of conduct, in PCR for SASRCoV2 separated by 14 respect of athletes’ privacy and applicable days. During this period, the athletes legislation. Whenever required to track must maintain a social distance between and identify the nearest contacts of SARS- them by performing exclusive and CoV-2 confirmed cases, the data of those individual trainings. systems should be delivered to the Health (ii) After this period of 14 days, all Authorities. athletes, technical teams and football (vi) Clubs should support the athletes and their referees with two negative tests that families to prevent unnecessary travels are considered clinical fit, after the (except those that are necessary to sports assessment of the club’s medical practice) by resorting to home deliveries of department, can begin collective goods and services. trainings and participate on official (vii) Health state control: the club’s medical competitions. departments must ensure a daily medical (iii) During the competitions, for all the assessment and correspondent registries football matches, there has to be two to be able to identify early symptoms of tests for SARS-CoV-2, per week: one COVID-19, in accordance to Regulation must be run 48 hours prior to the match DGS 004/2020. If a person develops and another must be run closer to match suspicious symptoms of COVID-19, during schedule. the season, he/she must be isolated and tested according to the Club’s contingency b) The identification of a positive case plan and Regulation DGS 004/2020, making for infection (symptomatic or not) sure that the case is notified to SINAVE. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 15

determines the isolation of that case submitted and reviewed by the Regional and enables it from participating on Health Authority. competition until the determination of its cure, in accordance to Regulation The Contingency Plan for each football DGS 004/2020 (symptomatic) club must include the following or Regulation DGS 010/2020 description: (asymptomatic), including contact tracks by health Authority, without prejudice of i. Clinical follow-up plan and monitoring clinical follow-up by the club’s medical system of the athletes’ and technical department. teams’ symptoms, by guaranteeing an accurate follow-up and respective c) Athletes and technical teams in which registry; the positive case was identified are ii. Training spaces; considered as contact of a confirmed iii. Hygiene and safety conditions for the case. training spaces, including maximum capacity, sanitary installations, changing [note: the implementation of rooms and gyms, as well as the respective confinement measures and tests cleaning and sanitizing procedure; indicated on the technical opinion iv. Training sessions about COVID-19; decreases the risk of contamination v. Communication plan to ensure that the between the Athletes and other supporters comply with the Contingency interested parties, thus the plan rules and DGS regulations and identification of a positive case doesn’t orientations; imply a mandatory collective isolation of vi. Identification of the professional the teams] designated, and its substitute (in case of impediment), dully qualified to d) The decision of confinement of athletes coordinate the necessary actions with and other parties nearest contacts is the competent health authority. made by the Local Health Authority in coordination with the Regional and b) Definition of the organization and circuits/ National Health Authority, depending paths to be followed inside the stadiums on the risk assessment. The clinical for each area (technical area, field, benches, surveillance of the nearest contacts including press areas), namely conditions, must be executed by the club’s accesses and use of individual protective medical department, by assuring the equipment (IPE). correspondent clinical follow-up and daily registries, without prejudice of the c) Definition of the organization to be followed Health Authority’s intervention. inside the lodgings and transportation from and to trainings and competitions, • FPF must draft a structured document namely circuits/paths, accesses and use of with recommendations and rules for the IPE, in accordance to DGS regulations and resumption of official competitions Liga Nos orientations, by complying with the cleaning and Portuguese Cup, shared with the public, and sanitizing measures. that includes: d) Code of conduct to be subscribed by all a) Obligation to draft a Contingency plan sports agents and FPF and Liga Portugal as for each football club that must be above-mentioned. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 16

XIX.C. Sport employment agreement legislation, for instance, RECITJ) and the and other contracts contractual autonomy of the parties. a) Commencement and expiring of contracts In Portugal, according to Liga Portugal’ statement measures, this entity presented Employment agreements and transfer several proposals to SJPF, under CCT agreements in football are generally tied to Professional Players, and SJPF accepted the the registration periods (known as “transfer following: 1. Extension of the employment windows”). Given the postponement or agreements until the end of the season, suspension of sports competitions due to considering its duration until the last official COVID-19, FIFA considers that it is very likely match of 2019/2020; 2. Extension of loan transfer that those competitions will take place after agreements and permanent transfer until the end the original end date of the season. According of the season, considering its duration until the to FIFA, this situation may cause an impact and last official match of 2019/2020; 3. Acceptation arise some questions related to employment that part of vacation days will be defined by agreements, loans transfer agreements and club’s indication; 4. Agree that none of those permanent transfer agreements. measures constitutes just cause for termination of the employment agreement. Please bear Regarding this issue, FIFA established the in mind that the above-mentioned statement following recommendations(43): recognizes the need to formalize those measures through proper legal mechanisms, without • Where an agreement is due to expire at prejudice the memorandum of understanding of the original end date of a season, FIFA 04-05-2020 referred bellow. recommends that such expiry be extended until the new end date of the season; Furthermore, according to Liga Portugal’s • Where an agreement is due to commence at statements on unilateral termination at the Liga the original start date of a new season, such NOS and LigaPro, the Club’s Presidents decided commencement be delayed until the new that none of this clubs will hire a player that start date of a new season; unilateral terminates its employment agreement • In the event of overlapping seasons and/or with grounds related to questions or any other registration periods, and unless all parties exceptional decisions resulting from the effects agree otherwise, priority be given to the of COVID-19 pandemic, namely the extension of former club to complete their season with sports season. their original squad, in order to safeguard the integrity of a domestic league and any other More recently, following the Government’s competition. decision which only authorizes the return of Liga NOS and Portuguese Cup for season Without prejudice of FIFA’ recommendations, 2019/2020 (please see above the chapter about employment agreements shall be, as general rule, Portugal), FPF, Liga Portugal, SJPF and ANTF governed by national law (and sports national determined, in the context of a memorandum of understanding of 04-05-2020, the following

(43) One of FIFA’s recommendations related to the measures: registration period is the following: as an exception to article 6, no. 1, of RSTP, the sports professional whose 1. The end of sports season 2019/2020 will employment agreement has expired or been terminated due COVID-19, has the right to be registered by an occur on the following day of the last official association outside a registration period, regardless of the match of this season competition; date of expiry or termination. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 17

2. The employment agreements and training an agreement, and ii) national law does contracts, signed by clubs that participate not address the situation or collective on Liga NOS and coaches and professional agreements with a players’ union are not an players, and other sports agreement that option or not applicable, unilateral decisions expires at the end of the current sport’s to vary terms and conditions of contracts season, as defined on the applicable will only be recognized by FIFA’s Dispute regulations, must be automatically extended Resolution Chamber or Players’ Status until the end of the season in accordance to Committee where they were made in good de definition stated on the previous number; faith, are reasonable and proportionate. 3. Likewise, the permanent transfers and When assessing whether a decision is respective sports contracts – in which reasonable, those entities may consider, the clubs participating in Liga NOS are without limitation: the assignees and that are due to expiry during the current season, as defined • whether the club had attempted to reach on the applicable regulations – must be a mutual agreement with its employee; automatically extended as prescribed in • the economic situation of the club; number one. • the proportionality of any contract amendment; b) FIFA’s Recommendations concerning • the net income of the employee after some relevant contractual conditions contract amendment; • whether the decision applied to the According to FIFA’s recommendations, in entire team or only specific employees. order to guarantee salary payment to players and coaches and avoid litigation, among other • Alternatively, all agreements between clubs concerns, it is proposed that: and employees should be “suspended” during any suspension of competitions, • Clubs and employees (players and coaches) provided proper insurance coverage is be strongly encouraged to work together maintained and adequate alternative income to find appropriate collective agreements support arrangements can be found for regarding employment conditions for employees during the period in question. any period where the competition is suspended due to COVID-19 outbreak. Regarding the concrete situation of Portugal, Such agreements should address, without it is relevant to say that according to Liga limitation: remuneration (where applicable Portugal’ statement measures, two of the salary deferrals and/or limitation, protection proposals presented by Liga Portugal to SJPF mechanisms, etc.) and other benefits, that were not accepted by this Union are related government aid programs, conditions during to financial measures. In concrete, the parties contract extensions, etc. Where the relevant did not reach an agreement, until now, on the social partners exist, agreement should be possibility to: 1. Accept that players and clubs reached within CBA structures or another agree to reduce the salaries; 2. Agree that, in the collective agreement mechanism; absence of an agreement between the players • Unilateral decisions to vary agreements will and clubs, Liga Portugal and the Union can only be recognized where they are made determine a percentual reduction of the player’s in accordance with national law or another annual salaries, with repercussions on April and collective agreement mechanism; following months until the end of the season. It • If i) clubs and employees cannot reach is also referred that the parties are free to resort XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 18

to another alternative mechanisms foreseen on year which, under article 104(1b) of the CIT the applicable legislation. Code should have been made by 31-05- 2019 (coinciding with the date of delivery c) Additional note of Declaration Form 22), may also be made until 31-07-2020, also without any accruals or According to FIFA’s Recommendations, in penalties; relation to article 6, paragraph 3 of Annex 4 • The first payment on account and the first of the RSTP, and claims regarding training additional payment on account of CIT compensation, given the current circumstances which, according to article 104(1a) and and in cases where club representatives are article 104-A(1a) of the CIT Code, should be unable to physically use postal services due made in July may now be made until 31-08- to administrative measures adopted by the 2020, without any accruals or penalties. respective government, it would be sufficient for the former club to make the offer by As can be seen, the Order was drafted by email, provided that the former club obtains reference to taxpayers whose tax year coincides confirmation from the player, via any credible with the calendar year – which is not common in means, that he has received a copy of the offer. clubs and sports companies, which align their tax year with the sports season (from July 1 to June 30).

Tax Even so, an amendment to the Order was made, clarifying that such extensions would also apply XIX.A. Extension of reporting and to taxpayers who, adopting a tax year other payment deadlines (SEAF Order) than the calendar year, have to comply with the same obligations (the special payment on The Government, by virtue of the SEAF account of CIT or its 1st instalment, the Model Order, established some measures designed to 22 CIT Declaration for the 2019 tax year, the mitigate the cash flow difficulties caused by the first payment on account and the first additional pandemic situation. The following deadlines for payment on account of CIT) within a period that tax obligations, which would have fallen due in ends before the extensions set. In practice, the the upcoming days or weeks, were extended as Order and the addendum will tend not to benefit follows: clubs, sports companies and similar companies.

• The special payment on account of XIX.B. Recognition of the situation of Corporate Income Tax return CIT which justified impediment to comply with tax should be made in March, pursuant to article reporting obligations (SEAF Order) 106(1) of the CIT Code, was postponed until 30-06-2020, without any accruals or The SEAF Order further clarifies that the penalties; situations of infection or prophylactic isolation • The Corporate Income Tax return (CIT declared or determined by the competent return) for the 2019 financial year which, health authorities will be considered sufficient pursuant to article 120(1) of the CIT Code, conditions for the application of the figure of should have been submitted by 31-05-2019, justified impediment in the fulfillment of tax can now be submitted until 31-07-2020, reporting obligations, with respect to taxpayers without any accruals or penalties; or certified accountants. • The settlement of CIT for the 2019 financial XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 19

XIX.C. Suspension of all enforcement and the proceedings declared in failure should proceedings and payment plans now be centrally suspended. In this sense, a regarding tax debts new procedural “phase” was created by the Other measures, which enhance those contained Portuguese Tax Authority for the purposes of the in the SEAF Order, were later approved by international organization of the proceedings, Decree-Law no. 10-F/2020 regarding the called “Decree-Law no. 10-F/2020”. response to the economic consequences of the pandemic to be implemented in the second half The suspension of the proceedings under this of the year. This Decree-Law was subject in the exceptional regime prevents any coercive acts, meantime to Declaration of Rectification no. namely – and also according to the Portuguese 13/2020 of the Cabinet Presidency. Tax Authority’s practice – the following:

Firstly, it repeats that all tax enforcement • Service (“citações”) in tax enforcement proceedings (“processos de execução fiscal”) will proceedings (as we have already said, the be suspended during the second quarter of 2020, commencement of proceedings is not both those ongoing and those which are initiated forbidden – which means, incidentally, that during this period. executed taxpayers can proceed to pay the debts); As enforcement proceedings are considered • Set-off (“compensações de crédito”) judicial processes, which are either filed with according to article 89 of the CPPT (unless tax enforcement bodies (the tax offices) or requested by the taxpayers. The same with the administrative and tax courts, the procedure is being used with respect to the suspension had already been decided under other amounts in order of the proceedings, the regime for suspension of deadlines equated whether they arise from attachment, to judicial holidays contained in article 7(1) excesses or annulment of payments); of Law no. 1-A/2020. Under this regime, the • Orders of attachments (“penhoras”), suspension of legal cases will normally last whether automatic or manual, including until the end of the exceptional situation of the proceedings inherent in SSA/SEF – preventing, containing, mitigating and treating Attachment of Imported Good alerts are the COVID-19 pandemic, as determined by the suspended (attachments already in progress Portuguese public health authority. However, in are maintained but the sums will not be the specific case of tax enforcement proceedings, directly applied in the proceedings and they Decree-Law no. 10-F/2020 sets forth that the may become a pledge and be applied at the suspension will remain in force until 30-06-2020, taxpayer’s request); regardless of the determination made by the • Tax reversal (“reversões fiscais”), whereby Portuguese public health authority (it should all procedures related to reversal proceedings be noted that this suspension, because it is are suspended; not provided for in Article 177a of the CPPT, • Procedures for verification and ranking of does not confer the status of “regularized credits (“graduação de créditos”); tax situation”). • Judicial sale proceedings (“venda judicial”); • The benefits of the current benefit plans are From what is already known of the practical not due and therefore their non-payment application that the Portuguese Tax Authority does not constitute grounds for exclusion, is making of these exceptional rules, the tax without prejudice to the fact that they may enforcement proceedings that were active (that continue to be punctually fulfilled if the is, those that were not suspended for any reason) debtor so wishes. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 20

In addition, it is further clarified that plans for tax regarding PIT and CIT due in the second payment in instalments of tax debts are also quarter of 2020 in three or six monthly suspended until the end of the second quarter instalments, with no interest. of 2020. In other words, during this period taxpayers are not obliged to pay the instalments The payment in instalments shall not involve that would otherwise fall due (this without the establishment or provision of a guarantee in prejudice to the possibility of paying these favour of the State neither interest payment. instalments on time if taxpayers so wish). The measure shall be, without prejudice to It should also be noted that the pending taxable persons being able to pay the obligations executive proceedings and installment plans are in question on a single occasion, within the deemed to be suspended at this time (i.e., still deadlines and under the general conditions during the first quarter), since the Decree-Law foreseen in the standard regulation currently in takes effect on 12- 03-2020. This is, in fact, the force. solution most congruent with the raison d’être of the measure, since the sanitary conditions, the Companies whose activity depends on the economic risks and the state of emergency that facilities and establishments closed during determined it are currently in place. It would the period of the fight against COVID-19 not make sense to wait for 01-04-2020 (i.e., the (recreational, leisure, entertainment, cultural and beginning of the second quarter of 2020) for the artistic activities, sports, restaurants, gambling suspension to take effect. and betting spaces, activities in open spaces) shall be eligible for the exceptional regime. As for the guarantees already provided in the executive proceedings that are now suspended, these should remain valid in the proceedings and should not be lifted. Dispute resolution

Regarding default interest, it should be noted XIX.A. Brief overview that since the present statute determines the suspension of the debt’s enforceability, no In the present chapter, we identify and briefly default interest should be due while the regime explain the key measures taken in response is in force. to the global pandemic, at the national and international levels, with respect to procedural Finally, once this extraordinary suspension acts and deadlines in pending legal proceedings. motivated by the pandemic is concluded, all the processes that are now suspended should resume XIX.B. National courts and the exactly the procedural phase in which they were Portuguese Court of Arbitration for at the time of their suspension. Sport

As part of the measures adopted in response XIX.D. Exceptional regime for compliance with deadlines to pay tax to the pandemic caused by the SARS-CoV-2 due in the second quarter of 2020 coronavirus and the COVID-19 disease, Law (Decree-Law 10-F/2020) no. 1-A/2020, as amended by Law no. 4-A/2020, established exceptional rules in relation to An exceptional regime was announced for the procedural acts and deadlines in pending legal payment of VAT and the delivery of withholding proceedings. XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 21

With respect to non-urgent proceedings adequate distance communication methods, (i.e., proceedings other than interim relief and where the life, physical integrity, mental proceedings, and other than those expressly health, freedom or the immediate economic qualified as urgent under the law or by the court) survival of the parties involved is at stake, pending notably before judicial, administrative the acts may be performed in-person, as and tax courts, as well as arbitral tribunals, long as that does not require the presence including the Portuguese Court of Arbitration of a number of people that exceeds the for Sport (PCAS), the above referenced Law recommendations of health officials and is in determined the suspension of all procedural accordance with the guidelines laid down by deadlines, effective as of 09-03-2020 and the respective superior councils; until the adoption of a subsequent diploma • If none of the scenarios identified above determining the revocation of this exceptional applies, the general rules on the suspension regime. of procedural deadlines shall apply.

Notwithstanding the above, the legislator On 11-03-2020, CPAS’ Directive Board provided, in the context of the amendments approved Circular No. 1/SG/2020, informing introduced by Law no. 4-A/2020, for the that all technical and material conditions were possibility, applicable only to non-urgent gathered, to respond to the cases where the proceedings, of proceedings resuming and of CPAS’ users and employees are not able to be procedural acts – both in-person or not – being physically present at its facilities to perform acts performed, if all parties consider that they in pending proceedings. Indeed, and while, on have the necessary conditions to ensure their the one hand, the technological infrastructures performance, through informatic platforms that for videoconference allow for the performance allow for their performance or through adequate of acts remotely, without the physical presence distance communication methods such as of arbitrators, counsel and other intervening conference call, video call or other equivalent participants at the CPAS’ facilities being methods. It remains unclear, however, how the necessary, on the other hand, the processing of notion of all parties considering that they have cases is made electronically, using the available the necessary conditions for the performance technologies and e-mail, which means that most of such procedural acts, which has raised acts of conduction of the proceedings may be interpretative doubts among practitioners, shall performed through remote working. be construed and applied by courts. XIX.C. Court of Arbitration for Sport With respect to urgent proceedings, by virtue and FIFA’s jurisdictional bodies of the amendments introduced by Law no. 4-A/2020, they shall continue to run without any At the international level, it is worth noting that suspension of procedural deadlines. These shall, on 16-03-2020, the Court of Arbitration for Sport then, proceed under the following terms: (CAS) published its emergency guidelines with the measures adopted in connection with the • All acts that require the physical attendance pandemic, modified by the CAS on 24-04-2020, of the procedural participants shall be determining, in particular, the following: performed through adequate distance communication methods; • in case the parties opt to transmit the • In cases where it is not possible to perform written statements in advance by facsimile the acts that require the physical attendance or by electronic mail, the filing is valid upon of the procedural participants through receipt of the facsimile or of the electronic XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 22

mail, provided that the copies are uploaded In the context of FIFA’s Covid-19 Football to the CAS e-filing platform, within the first Regulatory Issues, of 07-04-2020, FIFA established, subsequent business day of the relevant time among other things, that decisions rendered by limit; FIFA judicial bodies (Players’ Status Committee, • parties may request an extension of time Dispute Resolution Chamber e Disciplinary (with the exception of the time limit for Committee), in the context of the RSTP, must be the filing of the statement of appeal) of a respected by its addressees. maximum of 2 weeks, which can be decided by the CAS Secretary General without FIFA also determined that requests for extension consultation with the other party or parties; of deadlines, related with the COVID-19, should, • the parties are allowed to agree on the in principle, be granted, and the extension limit suspension of the proceedings, in which was increased to 15 days (instead of 10 days). case the CAS Court Office will issue a letter confirming said suspension; and • CAS will not host any in-person hearing before 17-05-2020 (in the original version of the guidelines, the CAS determined that no in-person hearing would be held before 01-05-2020). XIX. Professional football A New Era. A New Mission. Legal Implications of the New Coronavirus — 23

AUTHORS

Daniela Diogo Pinto Sousa Marques Associate Associate

Dzhamil Oda Filipe Sanches Mendes Francisco Cortez Senior Associate Junior Lawyer Partner

João Lima Cluny José Maria Paulo Rendeiro Managing Associate Montenegro Partner Managing Associate Supporting clients, anywhere, anytime.

MORAIS LEITÃO, GALVÃO TELES, SOARES DA SILVA & ASSOCIADOS

LISBOA Rua Castilho, 165 MdME LAWYERS 1070-050 Lisboa T +351 213 817 400 F +351 213 817 499 [email protected] MACAU Avenida da Praia Grande, 409 PORTO China Law Building Avenida da Boavista, 3265 – 4.2 21/F and 23/F A-B, Macau Edifício Oceanvs T +853 2833 3332 4100-137 Porto F +853 2833 3331 T +351 226 166 950 - 226 052 380 ALC ADVOGADOS [email protected] F +351 226 163 810 - 226 052 399 HRA ADVOGADOS [email protected] HONG KONG Unit 2503 B LUANDA 25F Golden Centre FUNCHAL Masuika Office Plaza MAPUTO 188 Des Voeux Road Av. Arriaga, n.º 73, 1.º, Sala 113 Edifício MKO A, Piso 5, Escritório A/B Avenida Marginal, 141, Torres Rani Central, Hong Kong Edifício Marina Club Talatona, Município de Belas Torre de Escritórios, 8.º piso T +852 3619 1180 9000-060 Funchal Luanda – Angola Maputo – Moçambique F +853 2833 3331 T +351 291 200 040 T +244 926 877 476/8/9 T +258 21 344000 [email protected] F +351 291 200 049 T +244 926 877 481 F +258 21 344099 [email protected] [email protected] [email protected] Foreign Law Firm mlgts.pt alcadvogados.com hrlegalcircle.com mdme.com.mo