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PVancouver
05 Jul 2008, 04:29 PM
2006 FIFA Q&A 3.7:
7. The referee allows a substitute who has not been nominated to enter the field of play and the latter scores a goal. What action does the referee take?
7.1. If he realises his mistake before the match is restarted:
The goal is not awarded. He should instruct the player to leave the field of play. The player who has been substituted may return to the field of play or be replaced by another nominated substitute. Play will be restarted with a dropped ball on the goal area line parallel to the goal line at the point nearest to where the ball passed into the goal.


ATR 3.20:
If the ball enters the goal with an “extra” player or person in the game, the following chart provides principles for determining whether a goal has actually been scored.
...
(a) If an extra player or person is discovered on the attacking team before the ensuing kick-off, the goal is disallowed in all cases. The restart will vary, depending on circumstances.
(1)...
(2) If the extra person was a player who had left the game with the referee’s permission for injury or other reason, or to correct equipment or bleeding, and then re-entered without permission, the restart would be an indirect free kick for the opponents in the goal area*.
(3) If the extra person was a substitute who had entered the game without the referee’s permission the restart is an indirect free kick for the opponents in the goal area*.


CONFLICT:
The restarts differ. The ATR text was added in 2006.

Law 10 states:
A goal is scored when the whole of the ball passes over the goal line, between the goalposts and under the crossbar, provided that no infringement of the Laws of the Game has been committed previously by the team scoring the goal.

It does not declare what to do should an infringement occur.

However, Law 16 states that:

A goal kick is awarded when the whole of the ball passes over the goal line, either on the ground or in the air, having last touched a player of the attacking team, and a goal is not scored in accordance with Law 10.

I would think a goal kick would be the proper restart in this case. If the goal was scored by the extra person, then the restart, either a goal kick or a corner kick, would be determined according to who last touched the ball before the extra person did.