Le “plusvalenze” da cessione dei diritti alle prestazioni dei calciatori

The author talks about the thematic of the gains on disposal in the sector of the professional football clubs, and he specifically analyzes the economic and financial dynamics and movements in the field of accounting and financial statements. In fact, the author examines various types of football player transfers, focusing on the mechanisms used to circumvent the regulation and he analyzes the persistent presence of practices that are now crearly and juridically illicit, despite of the specific regulation. Moreover, he talks about the specific case of F.C. Juventus; and lastly, he describes some possible solutions to mitigate and regulate a really complex issue like this one.