CAS裁决下的“无逾期应付账款”规则——兼评中国足协有关新规  

No Overdue Payables Rule in the Perspective of CAS Rulings:And Relevant New Regulations of China Football Association

作　　者：裴洋[1] 蔡纹[1] PEI Yang;CAI Wen(School of Law,Beijing Normal University,Beijing 100875,China)

机构地区：[1]北京师范大学法学院,北京100875

出　　处：《天津体育学院学报》2020年第1期80-87,124,共9页Journal of Tianjin University of Sport

基　　金：国家社会科学基金项目(项目编号:13CTY019)。

摘　　要：作为欧足联财政公平政策中的核心内容之一,无逾期应付账款规则在实施过程中不时引发各种法律上的争议,被受到处罚的俱乐部诉至国际体育仲裁院。CAS仲裁庭重申,对应付账款“逾期”的认定必须遵循有关规则所载明的截止期而且延期付款协议必须是书面的;“争议例外”条款有可能被俱乐部恶意利用以规避处罚,必须结合有关案情和俱乐部的行为进行细致的法律分析才能确定该条款能否得到适用;“不可抗力”的发生是小概率事件,对俱乐部的“不可抗力”抗辩的解释和适用必须非常严格。不过,CAS仲裁庭在裁判俱乐部的披露义务的问题上存在自相矛盾之处,难以令人信服。中国足协应在对欧足联无逾期应付账款规则的借鉴的基础上充分总结和吸收CAS裁决的经验教训,一方面不断完善自己的无逾期应付账款规则,另一方面注重规则文本在具体适用中的合理解释,促进中国职业足球联赛的健康发展和治理水平的提升。As one of the core articles of UEFA’s Financial Fair Play Regulations,‘no overdue payables’article often gives rise to legal disputes in its applica tion,some of which have been appealed to CAS.Tribunals of CAS affirm that to decide whether payables are overdue should adhere to the deadlines set by rele vant regulations and the agreement to extend the deadline for payment has to be in written;‘debt in dispute’plea can’t be set up only with prima facie evidence to prevent relevant clubs from circumventing punishment;‘force majeure’plea should be interpreted and applied in a very strict sense.However,the CAS tri bunal’s ruling on the issue of disclosure obligation is paradoxical and unconvincing.Drawing on the experience of UEFA and CAS,China Football Association is supposed to improve its own‘no overdue payables’article and interpret this article reasonably.

关 键 词：逾期应付账款 财政公平 CAS 职业足球联赛 

分 类 号：G80-05[文化科学—运动人体科学]