Futbolista. Derecho a la Imagen Fuente: Marca.com

Figo

El Tribunal Supremo ha desestimado un recurso de casación del exfutbolista Luis Figo, ratificando una sentencia de la Audiencia Nacional que le condenaba a pagar 2,4 millones de euros a Hacienda referentes al IRPF de los ejercicios 1997 a 1999, en concepto de derechos de imagen, cuando militaba en el FC Barcelona.

La sentencia de la sección segunda de la sala de lo contencioso-administrativo desestima un recurso de casación de Figo contra la dictada por la sección cuarta de la sala de lo contencioso-administrativo de la Audiencia Nacional en junio de 2008, que estimaba la reclamación del Tribunal Económico-Administrativo Central (TEAC) por los actos de liquidación referentes al IRPF de los ejercicios 1997, 1998 y 1999 con cuantías de 662.300,17 euros, 960.057,69 euros y 834.260,10 euros, respectivamente.

El Supremo, en su sentencia del 13 de marzo, hecha pública este martes, desestima todos los motivos del recurso y, además, impone las costas al recurrente, aunque limita su importe a 6.000 euros.

En su argumentación, referente a la sentencia de la Audiencia Nacional considera que, si bien es cierta la relación laboral especial de los deportistas profesionales, y la "disociación de los derechos de imagen", -"considerando los rendimientos derivados de la relación laboral las cantidades obtenidas por la cesión de los derechos de imagen al club, y que tributarán como rendimientos de trabajo personal, y, por otra parte, las derivadas de la cesión a terceras personas o entidades de los derechos de imagen del profesional no referidos a su actividad profesional, que tributarían como rendimientos de capital mobiliario"- "no queda probado" que Figo "cediera en aquella fecha los derechos de imagen".

Además, la parte recurrente alega que no se supera el límite del 85/15 establecido en dichos preceptos, en referencia a que los futbolistas deben cobrar como máximo el 15 por ciento de sus ingresos totales como derechos de imagen y el 85 debe considerarse como el salario, pero una parte de la suma de lo que cobró como derechos de imagen debería haberse pagado como renta de trabajo.

Finalmente, añaden que "no puede alegarse indefensión" ni que "se hayan vulnerado las normas reguladoras de la sentencia" y que la Audiencia "ha motivado y razonado suficientemente sus conclusiones por lo que no puede apreciarse que se hayan vulnerado las normas reguladoras de la sentencias" y sin que pueda "apreciarse ni incongruencia ni contradicciones internas".

Suárez Dulko miran hacia Londres. Fuente The New York Times

 Suárez  Dulko

INDIAN WELLS, Calif. — In a late match on Court 7 of the BNP Paribas Open Thursday evening, an eight-time Grand Slam champion was quietly playing the biggest match of her comeback.

The 35-year-old Paola Suarez of Argentina, a former doubles No. 1 and eight-time Grand Slam doubles champion and winner 44 W.T.A. doubles titles, came out of retirement in February to play doubles with her countrywoman Gisela Dulko in an attempt to prepare for the 2012 Olympic Games in London this summer. Suarez had not played competitively since the 2007 United States Open.

With longtime partner Virginia Ruano Pascual, Suarez won eight Grand Slam titles in women’s doubles, taking the Australian Open in 2004, the French Open in 2001, 2002, 2004, 2005, and the United States Open in 2004. Suarez came close but did not complete her career Grand Slam, falling in the final of Wimbledon in 2002, 2003 and 2006.

Suarez also found considerable success in singles later in her career, reaching the semifinals of the 2004 French Open, as well as the quarterfinals of Wimbledon and the United States Open. She won four W.T.A. singles titles and reached as high as No. 9 in the singles rankings.

The return of Suarez brings a much-needed boost to women’s tennis in South America. Since Dulko, the continent is without a woman ranked in the top 100 of the W.T.A. singles rankings for the first time since the computer rankings were created.

Entering with a wild card into their biggest tournament together thus far, Suarez and Dulko were pitted against Anabel Medina Garrigues and Flavia Pennetta. Pennetta had been Dulko’s doubles partner before Suarez came back, and the two reached No. 1 and won the 2011 Australian Open together. Dulko and Pennetta were so close they shared a Twitter account, a level of togetherness that not even the Bryan twins have attempted.

Suarez and Dulko ultimately outlasted Dulko’s former partner, beating the sixth-seeded team of Pennetta and Anabel Medina Garrigues, 6-3, 3-6, 10-7.

“I feel really comfortable today,” Suarez said after the win. “I think we played very good. It was a strange match, you know, because Gisela played her partner. But I think we did well.”

Dulko first asked Suarez to come back nearly a year ago, during March 2011 at the tournament in Key Biscayne, Fla.

“I just went to ask her if she wanted to come back and play with me for the Olympics,” Dulko said. “I thought that if I had a chance of winning a medal for our country, it was going to be with her. So I just went to ask her. At first she said no. It was tough to convince her, but finally — we are here. We enjoy every match, and we try to get ready for the Olympics.”

Of her decision to come out of retirement, Suarez said: “It was really hard. It was hard because I wasn’t — I didn’t even play tennis, you know? I was out of tennis for four years, and I was thinking, you know, how my body is going to be.
“And I’m perfect now, I feel very good, and I think it was the right decision.”

A similar, albeit higher-profile attempt by Roger Federer to get Martina Hingis (who, like Suarez, retired from competitive tennis in 2007) to come back for mixed doubles at the London Olympics did not succeed. Hingis, 31, is more than four years younger than Suarez, but said that she did not want to deal with everything a comeback would entail, and that Federer should focus on his singles and men’s doubles.

“I think we are feeling good, me with Gisela,” Suarez said after the win. “We start with the tournaments Bogota, Monterrey, and Acapulco, to try to get rhythm, you know? Because we didn’t play together, and I was out of tennis for almost five years. And yeah, I feel really comfortable today. I think we played very good. It was a strange match, you know, because Gisela played her partner. But I think we did well.”

Suarez, who won a bronze medal in women’s doubles with Patricia Tarabini at the 2004 Athens Olympics, said that her memories of past Olympic glory were what ultimately convinced her to return.

“For me, the Olympics I think to get the medal I think was one of the most important things that I got in tennis,” she said. “And I think I will remember all these feelings, and that’s why I said yes to Gisela in the end.”

Un wild card cuestionado. Fuente: The New York Times

Marko Djokovic

Tennis tournaments regularly go to great lengths to lure and lavish luxury on their star attractions, but this week’s A.T.P. Dubai Tennis Championships made an unusually grand gesture — awarding a spot in the singles main draw to the top seed’s brother.

In an effort to please Novak Djokovic, the world No. 1 and winner of four of the last five Grand Slam titles, organizers gave Novak’s 20-year-old brother Marko Djokovic a spot in the main draw, despite his ranking — some 868 spots lower than his brother at No. 869.

Marko, who is four years younger than his considerably more famous brother, first emerged onto the tennis scene with an “L” taped onto his chest, sitting third in line as he and his family spelled out Novak’s nickname, “N-O-L-E” with black tape on white Adidas shirts during Djokovic’s run to the 2008 Australian Open title.

Marko Djokovic is no stranger to wild cards, having received more than 40 of them into professional tournaments of various levels in both singles and doubles since 2007.

Although nepotism is an accepted part of professional tennis, this particular wild card allotment sparked more controversy than usual, as the highest-ranked Arab player, No. 104 Malek Jaziri of Tunisia, had previously been told by tournament organizers that the wild card would be his. Jaziri lost in qualifying to Andrey Golubev of Kazakhstan, who went on to face Marko Djokovic in the first round.

Another wild card also not given to Jaziri went to Ukrainian Sergei Bubka, Jr. who has received several wild cards into A.T.P. tournaments perhaps because of his famous father (the record-setting Soviet pole vaulter) or his girlfriend Victoria Azarenka, the current W.T.A. No. 1 and Australian Open champion.

The third wild card into the main draw of the Dubai Tennis Championships went to a local Emirati player, Omar Awadhy.

More similarities than just the name on the scoreboard could be found between Marko and Novak during Marko’s first round match in Dubai against Golubev. With similarly sculpted strokes, Marko looked like any younger brother who had grown up chasing his brother’s shadow, right down to the hand-me-down clothing. Marko wore the same style of white-collared Sergio Tacchini shirt that his brother wore recently at the Australian Open, complete with “Nole” written on the back.

Marko Djokovic started well with considerable help from Golubev, who double faulted twice en route to being broken in the first game of the match. With his brother and parents watching in the stands, Marko edged out a 3-1 lead before the Golubev, ranked 143rd, found his rhythm and reeled off five straight games to take the first set, 6-3.

The talent gap between the younger Djokovic and Golubev was perhaps most evident in his court positioning, as he stood several yards behind the baseline and allowed play to be dictated by Golubev on nearly every rally. Though Marko was able to hit a few impressive passing shots from the back of the court, Golubev appeared in control throughout the second set, and wrapped up a 6-3, 6-2 victory over Marko in 71 minutes. Marko let out a few yells of frustration as the second set slipped away, but seemed to be in good spirits at the end of the match and left the court to applause from the crowd and his family.

Though he will receive no ranking points for losing in the first round as a wild card, the prize money Marko Djokovic receives for losing in the first round in Dubai ($11,825) is more than the entire purse for all players at his previous tournament, a $10,000 Futures event in Turkey.

Though Marko’s career may not amount to much, he won’t be the last member of the Djokovic clan to try to follow in the burnt-rubber skidmarks that Novak has left on hard courts across the globe. Prognosticators familiar with the greener branches of the Djokovic family tree have speculated that the youngest of the three Djokovic brothers, 16-year-old Djordje, could make a significant impact at the professional level.

On the other side…

Malek Jaziri of Tunisia, who at No. 104 is the highest ranked Arab player (…) said he had been told he would receive a wild card to the Dubai Tennis Championships…

While the nomadic nature of the professional tennis tours does not allow for any player to establish a firm home-court advantage, preference to native players in terms of wild cards and scheduling has become an accepted and expected part of the sport.

But with each tournament largely functioning as an independent governing body unto itself, the rules and settings change week to week.

Malek Jaziri of Tunisia, who at No. 104 is the highest ranked Arab player in men’s or women’s tennis, said he had been told he would receive a wild card to the recent Dubai Tennis Championships, the biggest men’s tennis tournament in the region. Instead, the wild card went to 867th-ranked Marko Djokovic, the younger brother of the tournament’s top seed, Novak Djokovic.

Jaziri, who missed direct entry into the Dubai tournament on the strength of his ranking by two spots, said he was told that he would have to compete in the qualifying draw only 14 hours before his first qualifying match. Jaziri won that match, but lost in the second, and final, round of qualifying in three sets to Andrey Golubev of Kazakhstan, who, as it turned out, went on to beat Marko Djokovic in the first round of the main draw.

As the highest ranked player to lose in the final round of qualifying in Dubai, Jaziri had a good chance of entering the main draw as a “lucky loser,” if one of the directly entered players had withdrawn from the first round of the tournament. But none did.

By not getting into the main draw, Jaziri missed out not only on the chance at the ranking points available, but also the guaranteed $11,825 in prize money for playing in the first round, far more than the $1,330 he earned for winning one match in the qualifying draw.

“In Europe the countries’ federations help their own players,” Jaziri told the Emirati Web site Sport360°. “As the No. 1 Arab player, I expected a little bit more.”

Jaziri’s expectation of local preference may initially seem surprising, given that Tunis, his hometown, is over 2,700 miles west of Dubai, not only in another country but on another continent. But such regionality has become commonplace and expected for tournaments in the Middle East, which often have to reach beyond their own borders to find Arab players deserving of wild-card opportunities.

Jaziri, who qualified and won a round at the 2011 United States Open, had proved worthy of the wild card he received at a smaller tournament in Doha, Qatar, in January, winning a set from the eventual champion, Jo-Wilfried Tsonga, who was ranked sixth at the time.

Jaziri’s 17-year-old Tunisian compatriot Ons Jabeur recently made a similarly strong showing after being given a wild-card opportunity in Doha. Jabeur, whose success at the junior level has her poised to become perhaps the most successful Arab player ever, pushed the former top-20 player Virginie Razzano of France to three sets last month at a WTA tournament in Doha. The other two wild cards in the main draw at Doha, who came from Morocco and Oman, both failed to win a set, and lost three of their combined four sets by 6-0.

The tradition of spreading wild cards across the region is largely unique to the ATP and WTA tournaments in Doha and Dubai, which, since adding WTA events in 2001, have given passes into the main draw of their singles competitions to men and women from Arab countries including Egypt, Morocco, Oman, Qatar, Tunisia and the United Arab Emirates (as well as to Sania Mirza of India, who is Muslim).

This sort of cross-border inclusiveness is rarely seen outside the Middle East. The week of Jabeur’s battle in Doha, all three wild cards at the other WTA tournament that week, the Copa Sony Ericsson Colsanitas in Bogota, went to Colombians. Two of the three ATP tournaments this week followed the same approach, with the ABN AMRO World Tennis Tournament in Rotterdam and the SAP Open in San Jose giving all of their wild cards to Dutch and American players, respectively. The third, the Brasil Open in São Paulo, ignored its own completely, giving two of its three wild cards to Spaniards and the other to the retiring Chilean Fernando González. Nine of the 11 Brazilians entered in the tournament never made it out of qualifying.

Tournaments in Morocco (the only other Arabic-speaking country to host an ATP or WTA event) rarely reach beyond their borders to reward neighbors with wild cards. Since 2001, only six wild cards have gone to other players in the region, with four going to Algerians and two to the Tunisian Selima Sfar.

The Moroccans’ relative lack of sharing the wild-card wealth is likely rooted in a tennis tradition that is vastly superior to any other in the Arab world. The 2000 Grand Prix Hassan II in Casablanca perhaps represented the pinnacle of what was the golden age of Moroccan tennis, as the top three seeds in the ATP tournament were all Moroccan; 16th-ranked Younes El Aynaoui was the top seed, 27th-ranked Karim Alami the second and 30th-ranked Hicham Arazi the third. None of the three reached the semifinals that year, but El Aynaoui would go on to win the tournament in 2002 (as Arazi previously had in 1997).

With no Qatari or Emirati players having ever achieved similar success, the need to be inclusive is far greater, even though there are not as many Arab contenders in 2012 as there have been in years past. Currently, the highest ranked man from the region is 104th-ranked Jaziri, while the Moroccan Nadia Lalami is the highest ranked woman at No. 334.

In 2007, the Asian Tennis Federation demanded that 25 percent of spots in the main draws of all tournaments in Asia be allocated to Asian players, a request quickly quashed by Brad Drewett of the ATP.

“We have rules in place based on merit, and we have no plans to change them,” Drewett said.

“We can give countries more wild cards for big events, but their players will just get beaten very easily,” he added. “That’s not good in terms of developing players’ ability.”

As would be expected of low-ranked players stepping up to high-caliber events, the “locals” from near and far have not found great success at the Arab tournaments. Since 2001, Arab players needing wild cards to enter the main draw of tournaments in Morocco, Doha and Dubai have a 21-85 record in the first-round matches of these tournaments, with four of the 85 losses being of the 6-0, 6-0 “double-bagel” variety. When they do win their first match, the wild cards have a 5-16 record in the second round. None of the Arab wild cards have won three matches in a row at one of the tournaments during this span.

Though the Doha, Dubai and Morocco tournaments have been almost entirely loyal to their own, there have been exceptions. In 2008, all three wild cards into the WTA tournament in Doha were given to German women, a move likely related to the strong economic ties between Germany and Qatar in tennis; the WTA tournament in Berlin was called the Qatar Total German Open or the Qatar Telecom German Open from 2005 until its demise in 2008.