This paper briefly comments on the judgment of the General Court relating to the annulment the Commission’s decision classifying the tax regime of four Spanish professional football clubs as State aid. In particular, the Court finds that the Commission erred in its assessment of the facts, because she has not shown to the requisite legal standard that the measure at issue conferred an advantage on its beneficiaries. In fact, the Commission was therefore, when it adopted its decision, in possession of evidence highlighting the specific nature of the sector as regards tax deductions - non-profit entities compared to the entities subject to the general tax regime - which should have led to its having doubts as to whether its findings.

La decisione sul regime fiscale riservato ad alcuni club di calcio professionistici spagnoli al vaglio del Tribunale dell'Unione.

Gaspare Fiengo
2020

Abstract

This paper briefly comments on the judgment of the General Court relating to the annulment the Commission’s decision classifying the tax regime of four Spanish professional football clubs as State aid. In particular, the Court finds that the Commission erred in its assessment of the facts, because she has not shown to the requisite legal standard that the measure at issue conferred an advantage on its beneficiaries. In fact, the Commission was therefore, when it adopted its decision, in possession of evidence highlighting the specific nature of the sector as regards tax deductions - non-profit entities compared to the entities subject to the general tax regime - which should have led to its having doubts as to whether its findings.
978-88-6611-880-0
Tribunale UE, regime fiscale, Commissione europea
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12570/14368
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