The Lombardy Regional Tax Commission, with ruling no. 702/2021, it ruled on the indirect distribution of profits in the hypothesis of accumulation of offices in an amateur sports association. Even if the sums received, considered individually, complied with the limits imposed by current legislation, the CTR considered the case of indirect distribution of profits to exist since the accumulation of income received for various reasons (sports fees, travel reimbursement, sports equipment rental), for far from negligible amounts, it led to the circumvention of the ban on the distribution of profits.
