In the introduction to his judgment, he presented the question: "Is a 'player's card' a 'goods' for the purpose of VAT Law"From?", said the judge Handel The following:
"I will begin by saying that the issues that are the subject of the appeals are not routine. They have not yet been brought before this court for examination, and in any case they have not been decided by it. The legal umbrella involved is not limited to tax law alone. It extends beyond the normative provisions that apply in the world of football, to which the appellants are subject. It raises questions in the field of labor law and may even launch, on the face of it, questions of a constitutional hue." (See Matter Sports Connection, ibid.; emphasis added - A.S.).
The judge also added Handel He emphasized that "It is not surprising that when sports law is the relevant field, there are exceptional characteristics that must be taken into account," since "sports law is a special branch of law." (see ibid., paragraphs 12-13).
- We can cling to these words of Justice Hendel not only as a basis for his decision on the tax issue that he discussed, but also as a basis for applying the affiliation test to the players of a professional sports team, and in our case, the players of the Ironi Kiryat Shmona. When we come to apply the aforementioned affinity test, we must remember that "sports law is a special branch of law" and that we are dealing with a "mixed legal umbrella" that "is not limited to tax law at the heartof D" and which "extends beyond the normative provisions that apply in the world of football" (see the Sports Connection case, introduction and paragraph 13 of the judgment of Justice Hendel).
The center of the life of a professional soccer player
- The life of a professional soccer player consists of these three: soccer, soccer, and soccer. The career of a professional soccer player is conducted in the reality of fierce competition, which stems from the enormous popularity of the game of soccer and the high financial incentives that its players receive. In senior teams that play in top leagues in Israel and around the world, this career usually lasts about 10 to 15 years, when it requires the player to perfect and maintain his abilities through a strict regime of 10meters, as well as to carefully maintain physical fitness, mental strength and proper nutrition. The fact that soccer is a team game requires each and every player to integrate into his team within the framework of the role assigned to him - integration that must be expressed and proven in crowds and games, as well as by participating in various social and community events held by the team.
- These requirements, along with the unique requirements of each and every team, require the player to be with his teammates not only during the games but also in the framework of the counters - those that take place in the team's home facilities and those held in the counter camps- and this, both during the time of thecounters and during the games. In other words: the life of a professional soccer player follows his team, and the center of his life is his team. Where the team is permanently located is where the soccer player is, and there is also the center of his life throughout his years as a professional player.
- This can be seen from the position of the parallel tax laws of the United States, which consistently and unequivocally state that the center of life of a professional athlete in any team sport is located where his team's offices and facilities are located.
As explained by the Federal Tax Court: