Ahhh.
http://dmoz.org/Sports/Soccer/UEFA/ is a Sports category. The Sports branch of the directory is considered a topical branch and not a regional branch. That means that the ontology of the categories within it should reflect the Sport, ie Soccer, and not (in this example) the UK.
To get into it a bit more, there is no UK soccer. There is Soccer in England and Scotland and all the other countries listed under UEFA, but there is no UK soccer and there is no governing body of UK soccer. That is why there is no UK subcat with the countries below it.
However, in http://dmoz.org/Regional/Europe/United_Kingdom/Recreation_and_Sports/Sports/Football/
which is the Regional branch, I think you will see the breakdown you proposed.