Everton star's transfer falls through due to scrapping of 'David Beckham Law'

Everton defender Ben Godfrey's mooted move to Serie A has collapsed due to the removal of the 'David Beckham Law'.

Godfrey has found himself struggling for game-time under Sean Dyche, making just three appearances in the Premier League.

With the likes of Michael Keane, James Tarkowski and Jarrod Branthwaite all preferred, the former Norwich City man looked set to join Atalanta.

According to The Sun, manager Gian Piero Gasperini received a recommendation from Carlo Ancelotti and a £15 million switch was on the cards.

However, it's claimed that the deal has fell through as just as talks over personal terms were progressing, with a previously existing law scrapped.

The law is known as Crescita Decree, allows for high-income earners from foreign countries to have a 50 per cent discount on their tax bill.

Image: Getty

In Spain it was named after Beckham when he moved to Real Madrid back in 2003, with high-income foreign earners only having to pay a mere 24 per cent income tax for their first six years living in the country.

For many players, the law made a move to Italy an attractive proposition and clubs used it as a sweetener.

Image: Getty

However, it has now been completely abolished and Godfrey may not be the only player to see a deal fail to materialise as a result.

Lazio president Claudio Lotito is not happy with the change and feels as though the league will not be as competitive.

He told Notizie: "They [the government] will realise their mistake. The state will not receive money either.

"If you attract a foreigner who pays taxes in Italy, it will be better than one who does not come and pays nothing, right? Our league will lose competitiveness!

“Last year there were three Italian teams in European finals, now we will see.

“The next teams will be decided by the Footballers’ Association since they did everything possible to cancel the rule.

"Some clubs will be destroyed, and in the middle there are Milan, Juventus and Roma."