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ISLJ 2002/3Def 29-06-2004 15:48 Pagina A 2002/3 Affirmative Action in South-African Sport International Sports Law in United States The Ellis Park Disaster Transfers and Agents European Social Dialogue in Football Sport and Development Cooperation ISLJ 2002/3Def 29-06-2004 15:48 Pagina B Congres ‘Sport & Fiscus’ Actuele fiscaliteiten op sportgebied Donderdag 24 april 2003 (De locatie is nog niet bekend) De belangrijkste thema’s die aan de orde komen: • Loonbelasting • • Internationaal • Rien Vink, Senior Belastingadviseur bij Ernst & Young Drs. Wiebe Brink, Partner bij Ernst & Young Belastingadviseurs in Utrecht Belastingadviseurs in Utrecht en universitair docent belast- O.a.: Wie is (fiscaal) (beroeps)sporter? Kan de sponsor ingrecht aan de Erasmus Universiteit te Rotterdam. de sporter geld geven zonder consequenties voor het O.a.: Toedeling van heffingsbevoegdheden aan NL of het stipendium? Zijn de kosten van o.a. voedingssupple- buitenland bij sportevenementen. Subject en object van menten en mentale training van de sporter onbelast te heffing voor verdragsdoeleinden. Toepassing vri- vergoeden? Zijn transfersommen (on)belast? jstellings- en verrekenings-methode. Fiscale behandeling Imagerechten. uitkeringen nabetaald salaris en pensioen. Vergelijking van het Nederlandse met andere Europese fiscale stelsels voor sporters en sportverdiensten. • BTW • Voor wie is dit congres interessant? Drs. Gerard Brand, Belastingdienst Grote Ondernemingen, Accountants, belastingadviseurs en fiscalisten die Utrecht (top)sporters en sportverenigingen adviseren, financieel O.a.: De (beroeps)sporter, de sportorganisatie en de directeuren van sportverenigingen, medewerkers van de BTW. Sportsponsoring in geld en natura. Belastingdienst, medewerkers van het Ministerie VWS, Zaakwaarnemers /spelers-begeleiding in het betaald sportbonden, sportmakelaars, voetbal. Verhuur van skyboxes, business units en busi- sportadvocaten, sportjournalisten, zaakwaarnemers. ness seats. Transfer van spelers. De auto van de sportor- ganisatie en clubkostuums. Kortom, een onmisbaar congres voor iedereen die zich met sport(ers) en sportorganisaties bezighoudt! Wilt u de folder met het volledige programma ontvangen? Vul dan de bijgevoegde antwoordkaart in. Antwoordkaart verzenden ❑ Ja, ik ben geïnteresseerd en ontvang graag vrijblijvend de per fax of in open envelop zonder postzegel aan: folder van “Sport & Fiscus” N3395/150 Kluwer Opleidingen, Dhr/Mevr: Antwoordnummer 424, Functie: 7400 VB Deventer Tel. 0570 - 64 71 90 Bedrijf: Fax. 0570 - 63 69 41 E-mail [email protected] Aard van het bedrijf: www.kluweropleidingen.nl Postbus/straat: Kluwer legt uw gegevens vast voor de uitvoering van de overeenkomst. Uw gegevens kunnen door Kluwer worden Antwoordkaart Postcode/Plaats: gebruikt om u te informeren over relevante producten en diensten. Telefoonnummer: Indien u hier bezwaar tegen heeft, kunt u contact met ons opnemen. SLJ 02-11 ISLJ 2002/3Def 29-06-2004 15:45 Pagina 1 CONTENTS ARTICLES Levelling the Playing Field: Affirmative Action in 2 Sports Officials and the Law 11 Sport in South Africa James T. Gray Steve Cornelius The Ellis Park Disaster Interim Report: 13 Comments on Applying International 9 A Synopsis and Commentary Sports Law in the United States Paul Singh James A.R. Nafziger PAPERS Asser/Leuven/Tilburg Seminars on Introduction 18 International Sports Law: “Transfers and Robert Siekmann Agents”, Leuven and Tilburg, 15 and 22 May 2002 Player’s Agents in Professional Football and 23 Employment-Finding Laws in Belgium and the Netherlands Frank Hendrickx OPINION “The Ugly Side of the Beautiful Game” - A Call for 28 Tougher Action from the Football Authorities to Safeguard the Integrity of the Game and its Attractiveness to Sponsors Ian Blackshaw CONFERENCES BOOK REVIEWS Asser/FBO Round Table Session on the Social 29 Isolde Hannamann: Kartellverbot und 37 Dialogue in European Professional Football, Verhaltungskoordinationen im Sport, Berlin 2001 The Hague, 30 May 2002 Tim Kevan, Dominic Adamson & Stephen Cottrell: 39 Prince of Orange and Johan Cruyff on “Sport and 30 Sports Personal Injury: Law and Practice, London 2002 Development Cooperation” at the Second Asser-Clingendael International Sport Lecture, The Hague, 3 October 2002 10th Annual British Association of Sport and Law 32 Conference, London, 9 October 2002 EDITORIAL n January the new Institute for Sport Adjudication More especially as regards the future of ISLJ as the official journal of (Instituut Sportrechtspraak) will become operational in the the ASSER International Sports Law Centre we may report the fol- Netherlands. On this date, at least sport federations will lowing. As of , two kinds of subscriptions to ISLJ will be avail- O € transfer their disciplinary jurisdiction from their own organisations to able. Apart from the existing subscription for the annual fee of ,- the Institute for Sport Adjudication, after which this number will (three -page issues of ISLJ, to appear once in the spring and twice increase to during the first months of . in the second half of the year), a combined subscription will be made The Ministry of Health, Welfare and Sports has decided that it is available to ISLJ plus the bi-monthly SPORTS LAW BULLETIN desirable that all Dutch sport federations which include a section for (SLB), which gives -page updates focussing exclusively on sports top athletes should transfer their doping cases to the doping section law issues in the United Kingdom, the home of sport, for the total of the Institute on pain of a cut in government subsidy. This means annual fee of € ,-. The authors of the top UK academic book in the that eventually sport federations - with NOC*NSF memberships area, Sports Law () nd ed. (www.cavendishpublishing.co.uk) will - will make use of the Institute. In addition, several sport federations provide expert commentary on the crucial developments in sports law which are not members of NOC*NSF have also made known that in the United Kingdom. Readers are hereby invited to make use of they wish to join the Institute. The ASSER International Sports Law the supplementary sheet in this issue in order to subscribe or con- Centre has meanwhile been invited onto the doping bodies in two tinue a subscription! instances of the Institute, which implies an entirely new function for the members of the Centre - albeit in a purely private capacity - as for Last but not least, we extend a heartfelt welcome to Dr Steve the first time they will assume official sports administrative duties. Cornelius, Director of the Centre for Sports Law of Rand Afrikaans The reason for addressing this invitation, which has since been University in Johannesburg, South Africa, as a new member of the accepted, to the Centre was, on the one hand, the special interna- Advisory Board of ISLJ. tional sports law expertise which the Centre has accumulated over the past few years in the field of doping in sport and which has been amply evidenced by studies and other publications on the subject, and, on the other hand, the uniquely independent position of the Asser Institute with respect to the organised sports industry. The Editors 2002/3 1 ISLJ 2002/3Def 29-06-2004 15:45 Pagina 2 Levelling the Playing Field: Affirmative Action in Sport in South Africa* by Steve Cornelius** 1. Introduction decades of institutionalised racial discrimination in sport, but also in The past four decades have seen incredible changes in South Africa, society in general. Many of the challenges with which South African not only in Society in general, but also in South African sport, in par- sport is faced in this regard, are not directly related to discrimination ticular. On a legal and political level, South Africa has seen the intro- within the sporting community, but reflects wrongs that have been duction of four different constitutions during this period. Social and committed in social, economic and political spheres. As a result, the ARTICLES political upheavals have inevitably left its mark on the sporting com- transformation of sport in South Africa cannot take place in isolation, munity. From a period of total segregation, sport has led the way in but has to follow and account for transformation of the South African the abolition of discrimination. It has not only taken the lead in the society in general. elimination of discrimination, but, because of the public prominence of sport, also in demonstrating that people of different racial and eth- A decade after the first decisive steps towards normalisation have nic backgrounds can live and work together harmoniously. Ironically, been taken, South Africa is still a community in transition. As a result this role of sport in the transformation of the South African society, of historical imbalances, the society in South Africa is still to a large was prophesied in by the father of Apartheid, former prime min- extent composed of both first and third world elements that still ister HF Verwoerd, himself, when he stated that reflect the divisions created by Apartheid. The majority of historical- “[o]nce [different races] have integrated on the sports field, then ly disadvantaged communities still live in informal settlements where the road to other forms of social integration has also been opened. “ basic infrastructure is still being developed to provide the basic ameni- The irony of this speech becomes apparent if one considers that it ties of life. As a result, the development of sports facilities are not was made in defence of the segregation of sport in South Africa dur- much of a priority so that there are still major disparities in the facil- ing the Apartheid times, by a politician who emphatically stated that ities and opportunities that are available to various communities. a New Zealand rugby team would not be welcome in South Africa if there were any Maori players on the team. Less than two decades later, 2. Bill of Rights the prophetic nature of these words were realised when the establish- South Africa entered into a new era with the commencement of the ment in sport began to open their doors to all races. interim Constitution on April and the Constitution on As the South African society struggles to come to grips with its past February .
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