Tax evasion is the illegal evasion of taxes by individuals and trusts. Tax evasion entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability and includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts earned, or overstating deductions. Tax evasion is an activity associated with the informal economy. One measure of the extent of tax evasion is the amount of unreported income, the difference between the amount of income that should be reported to the tax authorities and the actual amount reported. In contrast, tax avoidance is the legal use of tax laws to reduce one's tax burden. Both tax evasion and avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that intend to subvert a state's tax system, although such classification of tax avoidance is not indisputable, given that avoidance is lawful, within self-creating systems. In 1968, Nobel laureate economist Gary Becker first theorized the economics of crime, on the basis of which authors M.
G. Allingham and A. Sandmo produced, in 1972, an economic model of tax evasion; this model deals with the evasion of income tax, the main source of tax revenue in developed countries. According to the authors, the level of evasion of income tax depends on the detection probability and the level of punishment provided by law; the literature's theoretical models are elegant in their effort to identify the variables to affect non-compliance. Alternative specifications, yield conflicting results concerning both the signs and magnitudes of variables believed to affect tax evasion. Empirical work is required to resolve the theoretical ambiguities. Income tax evasion appears to be positively influenced by the tax rate, the unemployment rate, the level of income and dissatisfaction with government; the U. S. Tax Reform Act of 1986 appears to have reduced tax evasion in the United States. In a 2017 study Alstadsæter et al. concluded based on random stratified audits and leaked data that occurrence of tax evasion rises as amount of wealth rises and that the richest are about 10 times more than average people to engage in tax avoidance.
Customs duties are an important source of revenue in developing countries. Importers purport to evade customs duty by under-invoicing and misdeclaration of quantity and product-description; when there is ad valorem import duty, the tax base can be reduced through underinvoicing. Misdeclaration of quantity is more relevant for products with specific duty. Production description is changed to match a H. S. Code commensurate with a lower rate of duty. Smuggling is exportation of foreign products by illegal means. Smuggling is resorted to for total evasion of customs duties, as well as for the importation of contraband. A smuggler does not have to pay any customs duty since smuggled products are not routed through customs-tax compliant customs ports, are therefore not subjected to declaration and, by extension, to the payment of duties and taxes. During the second half of the 20th century, value-added tax emerged as a modern form of consumption tax throughout the world, with the notable exception of the United States.
Producers who collect VAT from consumers may evade tax by under-reporting the amount of sales. The US has no broad-based consumption tax at the federal level, no state collects VAT. Canada uses both a VAT at sales taxes at the provincial level. In addition, most jurisdictions which levy a VAT or sales tax legally require their residents to report and pay the tax on items purchased in another jurisdiction; this means that consumers who purchase something in a lower-taxed or untaxed jurisdiction with the intention of avoiding VAT or sales tax in their home jurisdiction are technically breaking the law in most cases. This is prevalent in federal countries like the US and Canada where sub-national jurisdictions charge varying rates of VAT or sales tax. In liberal democracies, a fundamental problem with inhibiting evasion of local sales taxes is that liberal democracies, by their nature, have few border controls between their internal jurisdictions. Therefore, it is not cost-effective to enforce tax collection on low-value goods carried in private vehicles from one jurisdiction to another with a different tax rate.
However, sub-national governments will seek to collect sales tax on high-value items such as cars. Dennis Kozlowski is a notable figure for his alleged evasion of sales tax. What started as an investigation into Kozlowski's failure to declare art purchases for the purpose of evading New York state sales taxes led to Kozlowski's conviction and incarceration on more serious charges related to the misappropriation of funds during his tenure as CEO of Tyco International; the level of evasion depends on a number of factors, including the amount of money a person or a corporation possesses. Efforts to evade income tax decline when the amounts involved are lower; the level of evasion depends on the efficiency of the tax administration. Corruption by tax officials make it difficult to control evasion. Tax administrations use various means to reduce evasion and increase the level of enforcement: for example, privatization of tax enforcement or tax farming. In 2011 HMRC, the UK tax collection agency, stated that it would continue to crack down on tax evasion, with the goal of collecting £18 billion in revenue before 2015.
In 2010, HMRC began a voluntary amnesty program that targeted middle-
Politics of Greece
The politics of Greece takes place in a parliamentary representative democratic republic, whereby the Prime Minister of Greece is the head of government, of a multi-party system. Legislative power is vested in the Hellenic Parliament. Between the restoration of democracy in 1974 and the Greek government-debt crisis the party system was dominated by the liberal-conservative New Democracy and the social-democratic Panhellenic Socialist Movement; the Judiciary is independent of the legislature. The Constitution of Greece, which describes Greece as a "presidential parliamentary republic", includes extensive specific guarantees of civil liberties and vests the powers of the head of state in a president elected by parliament; the Greek governmental structure is similar to that found in many other Western democracies, has been described as a compromise between the French and German models. The prime minister and cabinet play the central role in the political process, while the president perform some executive and legislative functions in addition to ceremonial duties.
Voting in Greece is not enforced. The Cabinet of Greece, the main organ of the government, includes the heads of all executive ministries, appointed by the president on the recommendation of the prime minister; the President of the Republic is elected by the Parliament for a five-year term, a maximum of two terms in office. When a presidential term expires, Parliament votes to elect the new President. In the first two votes, a 2⁄3 majority is necessary; the third and final vote requires a 3⁄5 majority. If the third vote is fruitless, Parliament is dissolved and elections are proclaimed by the outgoing President within the next 30 days. In the new Parliament, the election for President is repeated with a 3/5 majority required for the initial vote, an absolute majority for the second one and a simple majority for the third and final one; the system is so designed as to promote consensus presidential candidates among the main political parties. The president has the power to declare war, to grant pardon and to conclude agreements of peace and participation in international organizations.
An absolute or a three-fifths majority is required in exceptional cases. The president can exercise certain emergency powers, which must be countersigned by the appropriate cabinet minister; the president may not dissolve parliament, dismiss the government, suspend certain articles of the constitution, issue a proclamation or declare a state of siege without countersigning by the prime minister or the appropriate cabinet minister. To call a referendum, he must obtain approval from parliament; the prime minister is elected by the Parliament and he or she is the leader of the party controlling the absolute majority of MPs. According to the Constitution, the prime minister safeguards the unity of the government and directs its activities, he or she is the most powerful person of the Greek political system and recommends ministers to the President for appointment or dismissal. Greek parliamentary politics hinge upon the principle of the "δεδηλωμένη", the "declared confidence" of Parliament to the Prime Minister and his/her administration.
This means that the President of the Republic is bound to appoint, as Prime Minister, a person who will be approved by a majority of the Parliament's members. With the current electoral system, it is the leader of the party gaining a plurality of the votes in the Parliamentary elections who gets appointed Prime Minister. An administration may at any time seek a "vote of confidence". Conversely a number of Members of Parliament may ask. Both are rare occurrences with predictable outcomes as voting outside the party line happens seldom. On 4 October 2009, George Papandreou, president of the Panhellenic Socialist Movement party and son and grandson of Prime Ministers, was elected as the new Prime Minister of Greece, following five years of government under New Democracy leader Kostas Karamanlis, the nephew of long-time Prime Minister and President Konstantinos Karamanlis. Greece elects a legislature by universal suffrage of all citizens over the age of 18; the Greek Parliament has 300 members, elected for a four-year term by a system of reinforced proportional representation in 48 multi-seat constituencies, 8 single-seat constituencies and a single nationwide list.
288 of the 300 seats are determined by constituency voting, voters may select the candidate or candidates of their choice by marking their name on the party ballot. The remaining 12 seats are filled from nationwide party lists on a top-down basis and based on the proportion of the total vote each party received. Greece uses a complex reinforced proportional representation electoral system which discourages splinter parties and makes a parliamentary majority possible if the leading party falls short of a majority of the popular vote. Under the current electoral law, any single party must receive at least a 3% nationwide vote tally in order to elect Members of Parliament; the largest party gets a 50-seat bonus ostensibly to ensure elections return viable governing majorities. The law in its current form favors the first past the post party to achieve an absolute majorit
2007 UEFA Champions League Final
The 2007 UEFA Champions League Final was an association football match between A. C. Milan of Italy and Liverpool F. C. of England on 23 May 2007 at the Olympic Stadium, Greece. The showpiece event was the final match of the 2006–07 season of Europe's premier cup competition, the UEFA Champions League; the teams were appearing in the final, two years after facing each other in the 2005 final which Liverpool won 3–2 in a penalty shootout after the match finished 3–3. Both teams had to pass through five rounds, they both entered in the third qualifying round and won their respective groups before they reached the knockout stage, where matches were contested over two legs, with a match at each team's home ground. Milan's victories varied from close affairs to comfortable victories, they defeated Celtic by a single goal over two legs, while they beat Manchester United 5–3 on aggregate in the semi-final. Liverpool's matches were all close affairs. Before the match there were ticketing problems because a large number of fans gained entry to the stadium without valid tickets.
After the match, a UEFA spokesman accused Liverpool of having the worst fans in Europe, a claim denied by UEFA president Michel Platini. Watched by a crowd of 63,000, Milan took the lead when Andrea Pirlo's free-kick deflected off Filippo Inzaghi in the first half. Milan extended their lead in the second half. Liverpool scored a late goal through Dirk Kuyt, but were unable to equalise before the end of the match. Milan won the match 2 -- 1. Milan gained entry to the competition by finishing third in the 2005–06 Serie A. Milan had finished second in Serie A, but were docked 30 points for their part in a match-fixing scandal; the original punishment, reduced on appeal, would have barred them from the Champions League altogether. Their opponents in the third qualifying round were Serbian team Red Star Belgrade. Two victories, 1–0 at home and 2–1 away, ensured Milan's passage to the group stage of the Champions League, they were drawn in Group H alongside AEK Athens of Greece, Anderlecht of Belgium and French team Lille.
Milan won three matches, drew one and lost two to finish top of the group with 10 points and progress to the knockout stage. They were drawn against Scottish team Celtic; the first leg at Celtic's home ground Celtic Park finished 0–0. The return leg at Milan's home ground the San Siro finished 0–0 after 90 minutes with Celtic managing to limit the goalscoring opportunities Milan had. However, three minutes into extra time Milan scored when Kaká curled a shot past Celtic goalkeeper Artur Boruc. Celtic were unable to score the away goal they needed to beat Milan, ensuring the Italians progressed to the quarter finals after a 1–0 aggregate victory. Milan were drawn against German team Bayern Munich in the quarter-finals; the first leg at the San Siro ended in a 2–2 draw after Bayern had scored an equaliser three minutes into stoppage time. The second leg at Bayern's home ground the Allianz Arena was more comfortable for Milan, as they scored two first half goals to win the match 2–0 and win the tie 4–2 on aggregate.
Milan were drawn against English team Manchester United in the semi-finals. The first leg at United's home ground Old Trafford, Kaka scored twice to give Milan a 2–1 lead after Cristiano Ronaldo had scored an early goal. However, two goals from Wayne Rooney in the second half meant United won the first leg 3–2; the second leg at the San Siro saw Milan win 3–0 to progress to the final after a 5–3 aggregate victory. Liverpool gained entry to the competition after finishing third in the 2005–06 FA Premier League; as a result of that league position, Liverpool entered the Champions League in the third qualifying round, where their opponents were Maccabi Haifa of Israel. Liverpool won the first leg 2–1 at their home ground Anfield and a 1–1 draw in the away leg in Israel ensured Liverpool progressed to the group stage of the competition. Liverpool were drawn in Group C alongside French team Bordeaux, Dutch team PSV Eindhoven and Galatasaray of Turkey. After six games including four wins, one draw and one defeat, Liverpool finished top of the group with 13 points to qualify for the knockout stage.
Liverpool were drawn against defending champions Barcelona in the first knockout round. Before the first leg in Barcelona, there had been a training ground fracas between Craig Bellamy and John Arne Riise. Coincidentally, it was Bellamy and Riise who secured a 2–1 victory for Liverpool, completing a comeback after Deco had given Barcelona the lead; the second leg at Anfield was won 1–0 by Barcelona, however Liverpool progressed to the quarter-finals on the away goals rule, having scored more goals away from home than their opponents. Their opponents in the quarter-finals were PSV Eindhoven; the first leg at PSV's home ground the Philips Stadion was won 3–0 by Liverpool all but securing their progression to the semi-finals. The second leg at Anfield was not as one-sided, a 1–0 victory for Liverpool ensured they would progress to the semi-finals courtesy of a 4–0 aggregate victory, their opponents in the semi-finals were fellow English team Chelsea. The first leg at Chelsea's home ground Stamford Bridge was a close affair with Chelsea winning 1–0 courtesy of a first half Joe Cole goal.
The second leg at Anfield was similar, however it was Liverpool who won 1–0 thanks to a Daniel Agger goal. With the teams tied at 1–1 aggregate after 90 minutes and extra time the tie went to a penalty shootout, which Liverpool won 4
Telephone tapping is the monitoring of telephone and Internet-based conversations by a third party by covert means. The wire tap received its name because the monitoring connection was an actual electrical tap on the telephone line. Legal wiretapping by a government agency is called lawful interception. Passive wiretapping monitors or records the traffic, while active wiretapping alters or otherwise affects it. Lawful interception is strictly controlled in many countries to safeguard privacy. In theory, telephone tapping needs to be authorized by a court, is, again in theory only approved when evidence shows it is not possible to detect criminal or subversive activity in less intrusive ways. Illegal or unauthorized telephone tapping is a criminal offense. However, in certain jurisdictions such as Germany and France, courts will accept illegally recorded phone calls without the other party's consent as evidence, but the unauthorized telephone tapping will still be prosecuted. In the United States, under the Foreign Intelligence Surveillance Act, federal intelligence agencies can get approval for wiretaps from the United States Foreign Intelligence Surveillance Court, a court with secret proceedings, or in certain circumstances from the Attorney General without a court order.
The telephone call recording laws in most U. S. states require only one party to be aware of the recording, while twelve states require both parties to be aware. In Nevada, the state legislature enacted a law making it legal for a party to record a conversation if one party to the conversation consented, but the Nevada Supreme Court issued two judicial opinions changing the law and requiring all parties to consent to the recording of a private conversation for it to be legal, it is considered better practice to announce at the beginning of a call that the conversation is being recorded. The Fourth Amendment to the United States Constitution protects privacy rights by requiring a warrant to search an individual. However, telephone tapping is the subject of controversy surrounding violations of this right. There are arguments that when wiretapping you are invading an individual's personal privacy and therefore violating their fourth amendment. However, on the other hand, there are certains regulations permit wiretapping.
A notable example of this is the Patriot Act. The Patriot act does, in certain circumstances. In addition, wiretapping laws vary per state which makes it more difficult to determine whether the fourth amendment is being violated. In Canadian law, police are allowed to wiretap without the authorization from a court when there is the risk for imminent harm, such as kidnapping or a bomb threat, they must believe that the interception is necessary to prevent an unlawful act that could cause serious harm to any person or to property. This was introduced by Rob Nicholson on February 11, 2013, is known as Bill C-55; the Supreme Court gave Parliament twelve months to rewrite a new law. Bill C-51 was released, which transformed the Canadian Security Intelligence Agency from an intelligence gathering agency, to an agency engaged in countering national security threats. Legal protection extends to'private communications' where the participants would not expect unintended persons to learn the content of the communication.
A single participant can and covertly record a conversation. Otherwise police need a judicial warrant based upon probable grounds to record a conversation they are not a part of. In order to be valid wiretap authorization must state: 1) the offences being investigated by the wiretap, 2) the type of communication, 3) the identity of the people or places targeted, 4) the period of validity. In India, the lawful interception of communication by authorized law enforcement agencies is carried out in accordance with Section 5 of the Indian Telegraph Act, 1885 read with Rule 419A of Indian Telegraph Rules, 2007. Directions for interception of any message or class of messages under sub-section of Section 5 of the Indian Telegraph Act, 1885 shall not be issued except by an order made by the Secretary to the Government of India in the Ministry of Home Affairs in the case of Government of India and by the Secretary to the State Government in-charge of the Home Department in the case of a state government.
The government has set up the Centralized Monitoring System to automate the process of lawful interception and monitoring of telecommunications technology. The government of India on 2015 December 2 in a reply to parliament question no. 595 on scope and framework of the CMS has struck a balance between national security, online privacy and free speech informed that to take care of the privacy of citizens, lawful interception and monitoring is governed by the Section 5 of Indian Telegraph Act, 1885 read with Rule 419A of Indian Telegraph Rules, 2007 wherein oversight mechanism exists in form of review committee under chairmanship of the Cabinet Secretary at Central Government level and Chief Secretary of the State at the state government level. The contracts or licenses by which the state controls telephone companies require that the companies must provide access to tapping lines to law enforcement. In the U. S. telecommunications carriers are required by law to cooperate in the interception of communications for law enforcement purposes under the terms of Communications Assistance for Law Enforcement Act.
When telephone exchanges were
Hamburger Sport-Verein e. V. known as Hamburger SV, Hamburg or HSV, is a German sport club based in Hamburg, its largest branch being its football department. Although the current HSV was founded in June 1919 from a merger of three earlier clubs, it traces its origin to 29 September 1887 when the first of the predecessors, SC Germania, was founded. HSV's football team had the distinction of being the only team that had played continuously in the top tier of the German football league system since the founding of the club at the end of World War I, it was the only team that played in every season of the Bundesliga since its foundation in 1963, until 2018 when the team were relegated for the first time in history. HSV has won the German national championship six times, the DFB-Pokal three times and the League Cup twice; the team's most successful period was from the mid-1970s until the mid-1980s when, in addition to several domestic honours, they won the 1976–77 European Cup Winners' Cup and the 1982–83 European Cup.
The outstanding players of this period were Horst Hrubesch, Manfred Kaltz, Felix Magath, all of whom were regulars in the German National Team. To date, HSV's last major trophy was the 1986–87 DFB-Pokal. HSV play their home games at the Volksparkstadion in a western district of Hamburg; the club colours are blue and black but the home kit of the team is white jerseys and red shorts. The team's most common nickname is "die Rothosen"; as it is one of Germany's oldest clubs, it is known as der Dinosaurier. HSV have rivalries with Werder Bremen, with whom they contest the Nordderby, Hamburg-based FC St. Pauli, whom they contest the Hamburg derby. HSV is notable in football as a grassroots organisation with youth development a strong theme; the club had a team in the Women's Bundesliga from 2003 to 2012 but it was demoted to Regionalliga level because of financial problems. Other club departments include badminton, basketball, boxing, darts, golf, gymnastics and cardiopulmonary rehabilitation exercises.
These departments represent about 10% of the club membership. HSV is one of the biggest sports clubs in Germany with over 84,000 members in all its departments and stated by Forbes to be among the 20-largest football clubs in the world. Hamburger Sport-Verein traces its origin to the merger of Der Hohenfelder Sportclub and Wandsbek-Marienthaler Sportclub on 29 September 1887 to form Sport-Club Germania Hamburg referred to as SC Germania; this was the first of three clubs. HSV in its club statute recognises the founding of SC Germania as its own date of origin; the other two clubs in the June 1919 merger were Hamburger FC founded in 1888 and FC Falke Eppendorf dating back to 1906. The merger came about because the three clubs had been weakened by the impact of the First World War on manpower and finance and they could not continue as separate entities. SC Germania was formed as an athletics club and did not begin to play football until 1891, when some Englishmen joined the club and introduced it.
SC Germania had its first success in 1896, winning the Hamburg-Altona championship for the first of five times. Germania player Hans Nobiling emigrated to Brazil at the end of the 19th century, where he became an important pioneer of the game, instrumental in the foundation of SC Internacional, the third oldest club of the country which became part of São Paulo FC, one of the major sports clubs of Brazil, in 1938 and SC Germânia of São Paulo, which became EC Pinheiros. Hamburger SC 1888 was founded by students on 1 June 1888, it had links with a youth team called FC Viktoria 95 and, during World War I, was temporarily known as Viktoria Hamburg 88. SC Germania and Hamburger SC 1888 were among 86 clubs who founded the Deutscher Fußball-Bund in Leipzig on 28 January 1900. FC Falke was founded by students in Eppendorf on 5 March 1906 but it was never a successful team and played in lower leagues; the newly formed Hamburger SV became competitive and contested the 1922 national final against 1. FC Nürnberg, who were playing for their third consecutive title.
The game was called off on account of darkness after three hours and ten minutes of play, drawn at 2–2. The re-match went into extra time, in an era that did not allow for substitutions, that game was called off at 2–2 when Nuremberg were reduced to just seven players and the referee ruled they could not continue. Considerable wrangling ensued over the decision; the DFB urged them to refuse the title in the name of good sportsmanship. The Viktoria trophy was not presented that year. HSV's first unqualified success was achieved in the 1923 German football championship when they won the national title against Union Oberschöneweide, they failed to defend the title in 1924, losing the final to Nuremberg, but lifted the Viktoria again in 1928 when they defeated Hertha BSC 5–2 at the Altonaer Stadion in the final. During the Third Reich, HSV enjoyed local success in the Gauliga Nordmark known as the Gauliga Hamburg, winning the league championship in 1937, 1938, 1939, 1941 and 1945. At national level the club was unsuccessful with semi-final losses in 1938 and 1939 their best performances in this period.
Its main rival in the Gauliga in those years was Eimsbütteler TV. HSV's first post-war season was in the newly formed Stadtliga Hamburg and they won its championship in 1946; the club won the championship of the British occupation zone in 1947 and 1948, the only two seasons this com
Real Madrid CF
Real Madrid Club de Fútbol referred to as Real Madrid, is a Spanish professional football club based in Madrid. Founded on 6 March 1902 as the Madrid Football Club, the club has traditionally worn a white home kit since inception; the word real is Spanish for "royal" and was bestowed to the club by King Alfonso XIII in 1920 together with the royal crown in the emblem. The team has played its home matches in the 81,044-capacity Santiago Bernabéu Stadium in downtown Madrid since 1947. Unlike most European sporting entities, Real Madrid's members have owned and operated the club throughout its history; the club was estimated to be worth €3.47 billion in 2018, it was the highest-earning football club in the world, with an annual revenue of €750.9 million in 2018. The club is one of the most supported teams in the world. Real Madrid is one of three founding members of La Liga that have never been relegated from the top division since its inception in 1929, along with Athletic Bilbao and Barcelona.
The club holds many long-standing rivalries, most notably El Clásico with Barcelona and El Derbi with Atlético Madrid. Real Madrid established itself as a major force in both Spanish and European football during the 1950s, winning five consecutive European Cups and reaching the final seven times; this success was replicated in the league, where the club won five times in the space of seven years. This team, which consisted of players such as Alfredo Di Stéfano, Ferenc Puskás, Francisco Gento, Raymond Kopa, is considered by some in the sport to be the greatest team of all time. In domestic football, the club has won 64 trophies. In European and worldwide competitions, the club has won a record 26 trophies. In international football, they have achieved a record seven club world championships. Real Madrid was recognised as the FIFA Club of the 20th Century on 11 December 2000, received the FIFA Centennial Order of Merit on 20 May 2004; the club was awarded Best European Club of the 20th Century by the IFFHS on 11 May 2010.
In June 2017, the team succeeded in becoming the first club to win back to back Champions Leagues made it three in a row in May 2018, extending their lead atop the UEFA club rankings. Real Madrid's origins go back to when football was introduced to Madrid by the academics and students of the Institución Libre de Enseñanza, which included several Cambridge and Oxford University graduates, they founded Sky Football in 1897 known as La Sociedad as it was the only one based in Madrid, playing on Sunday mornings at Moncloa. In 1900, conflict between members caused some of them to leave and create a new club, Nueva Sociedad de Football, to distinguish themselves from Sky Football. Among the dissenters were Julián Palacios, recognized as the first Real Madrid president, Juan Padrós and Carlos Padrós, the latter two being brothers and future presidents of Real Madrid. In 1901 this new club was renamed as Madrid Football Club. Following a restructuring in 1902, Sky was renamed as "New Foot-Ball Club".
On 6 March 1902, after a new Board presided by Juan Padrós had been elected, Madrid Football Club was founded. Three years after its foundation, in 1905, Madrid FC won its first title after defeating Athletic Bilbao in the Spanish Cup final; the club became one of the founding sides of the Royal Spanish Football Federation on 4 January 1909, when club president Adolfo Meléndez signed the foundation agreement of the Spanish FA. After moving between grounds the team moved to the Campo de O'Donnell in 1912. In 1920, the club's name was changed to Real Madrid after King Alfonso XIII granted the title of Real to the club. In 1929, the first Spanish football league was founded. Real Madrid led the first league season until the last match, a loss to Athletic Bilbao, meant they finished runners-up to Barcelona. Real Madrid won its first League title in the 1931–32 season and retained the title the following year, becoming the first team to win the championship twice. On 14 April 1931, the arrival of the Second Spanish Republic caused the club to lose the title Real and went back to being named Madrid Football Club.
Football continued during the Second World War, on 13 June 1943 Madrid beat Barcelona 11–1 in the second leg of a semi-final of the Copa del Generalísimo, the Copa del Rey having been renamed in honour of General Franco. It has been suggested Barcelona players were intimidated by police, including by the director of state security who "allegedly told the team that some of them were only playing because of the regime's generosity in permitting them to remain in the country." The Barcelona chairman, Enrique Piñeyro, was assaulted by Madrid fans. However, none of these allegations have been proven and FIFA and UEFA still consider the result as legitimate. According to Spanish journalist and writer, Juan Carlos Pasamontes, Barcelona player Josep Valle denied that the Spanish security forces came before the match. Instead, at the end of the first half, Barcelona coach Juan José Nogués and all of his players were angry with the hard-style of play Real Madrid was using and with the aggressiveness of the home crowd.
When they refused to take the field, the Superior Chief of Police of Madrid appeared, identified himself, ordered the team to take the field. Santiago Bernabéu Yeste became president of Real Madrid in 1945. Under his presidency, the club, its stadium Santiago Bernabéu and its training facilities Ciudad Deportiva were rebuilt after the Spa
Futbol Club Barcelona referred to as Barcelona and colloquially known as Barça, is a Spanish professional football club based in Barcelona, Spain. Founded in 1899 by a group of Swiss and Catalan footballers led by Joan Gamper, the club has become a symbol of Catalan culture and Catalanism, hence the motto "Més que un club". Unlike many other football clubs, the supporters operate Barcelona, it is the fourth-most valuable sports team in the world, worth $4.06 billion, the world's second-richest football club in terms of revenue, with an annual turnover of €690.4 million. The official Barcelona anthem is the "Cant del Barça", written by Jaume Picas and Josep Maria Espinàs. Domestically, Barcelona has won 25 La Liga, 30 Copa del Rey, 13 Supercopa de España, 3 Copa Eva Duarte, 2 Copa de la Liga trophies, as well as being the record holder for the latter four competitions. In international club football, Barcelona has won 20 European and World titles: 5 UEFA Champions League titles, a record 4 UEFA Cup Winners' Cup, a joint record 5 UEFA Super Cup, a record 3 Inter-Cities Fairs Cup, a joint record 3 FIFA Club World Cup.
Barcelona was ranked first in the International Federation of Football History & Statistics Club World Ranking for 1997, 2009, 2011, 2012, 2015 and occupies the second position on the UEFA club rankings. The club has a long-standing rivalry with Real Madrid. Barcelona is one of the most supported teams in the world, the club has one of the largest social media following in the world among sports teams. Barcelona players have won a record number of Ballon d'Or awards, with recipients including Johan Cruyff, as well as a record number of FIFA World Player of the Year awards, with winners including Ronaldo, Romário and Rivaldo. In 2010, three players who came through the club's youth academy were chosen as the three best players in the world in the FIFA Ballon d'Or awards, an unprecedented feat for players from the same football school. Barcelona is one of three founding members of the Primera División that have never been relegated from the top division since its inception in 1929, along with Athletic Bilbao and Real Madrid.
In 2009, Barcelona became the first Spanish club to win the continental treble consisting of La Liga, Copa del Rey, the UEFA Champions League, became the first Spanish football club to win six out of six competitions in a single year, by winning the Spanish Super Cup, UEFA Super Cup, FIFA Club World Cup. In 2011, the club won five trophies; this Barcelona team, which won 14 trophies in just 4 years under Pep Guardiola, is considered by some in the sport to be the greatest team of all time. By winning their fifth Champions League trophy on 6 June 2015, Barcelona became the first European club in history to achieve the continental treble twice; the highest paid sports team in the world, in November 2018 Barcelona became the first sports team with average first-team pay in excess of £10m per year. On 22 October 1899, Hans Gamper placed an advertisement in Los Deportes declaring his wish to form a football club. Eleven players attended – Walter Wild, Lluís d'Ossó, Bartomeu Terradas, Otto Kunzle, Otto Maier, Enric Ducal, Pere Cabot, Carles Pujol, Josep Llobet, John Parsons, William Parsons – and Foot-Ball Club Barcelona was born.
FC Barcelona had a successful start in regional and national cups, competing in the Campionat de Catalunya and the Copa del Rey. In 1902, the club won its first trophy, the Copa Macaya, participated in the first Copa del Rey, losing 1–2 to Bizcaya in the final. In 1908, Hans Gamper – now known as Joan Gamper – became club president in a desperate attempt to save Barcelona from extinction, finding the club struggling not just on the pitch, but financially and after not winning a competition since the Campionat de Catalunya in 1905, he said in a meeting, "Barcelona must not die. If there is nobody, going to try I will assume the responsibility of running the club from now on." Club president on five separate occasions between 1908 and 1925, he spent 25 years in total at the helm. One of his main achievements was ensuring Barça acquire its own stadium and thus generate a stable income. On 14 March 1909, the team moved into the Camp de la Indústria, a stadium with a capacity of 8,000. To celebrate their new surroundings, the club conducted a logo contest the following year.
Carles Comamala won the contest, his suggestion became the crest that the club still wears – with some minor changes – as of the present day. With the new stadium, Barcelona participated in the inaugural version of the Pyrenees Cup, which, at the time, consisted of the best teams of Languedoc and Aquitaine, the Basque Country and Catalonia; the contest was the most prestigious in that era. From the inaugural year in 1910 to 1913, Barcelona won the competition four consecutive times. Carles Comamala played an integral part of the four-time champion, managing the side along with Amechazurra and Jack Greenwell; the latter became the club's first full-time coach in 1917. The last edition was held in 1914 in the city of Barcelona. During the same period, the club changed its official language from Castilian to Catalan and evolved into an important symbol of Catalan identity. For many fans, participating in the club had less to do with the game it