Article 73 No overdue payables to social/tax authorities - Club Licensing

73.01

As at the 31 March preceding the licence season, the licence applicant must prove that it has no overdue payables (as defined in Annex H) to social/tax authorities as a result of contractual or legal obligations in respect of all employed individuals due to be paid by the 28 February preceding the licence season.

73.02

Payables in respect of social/tax authorities are those amounts due as a result of contractual or legal obligations in respect of all employed individuals. Payables include, but are not limited to, personal income tax, pension fund payments, social security and similar payments.

73.03

The licence applicant must submit to the licensor a social/tax table as at the 28 February preceding the licence season showing:

1. total balance payable to the social/tax authorities;

2. total amount overdue as well as any remaining overdue amount as at 31 March (rolled forward from 28 February);

3. total amount deferred (as defined in Annex H);

4. total amount disputed (as defined in Annex H); and

5. total amount subject to a pending decision by the competent authority (as defined in Annex H).

73.04

The following information must be given, as a minimum, in a social/tax table together with explanatory comment:

1. Name of the creditor;

2. Amounts overdue as at 28 February, including the due date(s) for each unpaid element; amounts settled between 28 February and 31 March and the corresponding settlement dates, as well as any remaining overdue payable as at 31 March (rolled forward from 28 February);

3. Amounts deferred as at 28 February, including the original and new due date(s) for each deferred element, and the date when a written agreement between the parties was concluded;

4. Amounts subject to a pending decision by the competent authority as at 28 February and a brief description of the licence applicant’s request; and

5. Amounts disputed as at 28 February, including the case references and a brief description of the positions of all involved parties.

73.05

The licence applicant must reconcile its liabilities as per the social/tax table to its underlying accounting records.

73.06

The licence applicant must confirm that the social/tax table is complete, accurate and in compliance with these regulations. This must be evidenced by way of a brief statement and signature by the executive body/authorised signatories of the licence applicant.