How to Determine the Existence of a Tax Advantage: The F.C. Barcelona Case

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Title: How to Determine the Existence of a Tax Advantage: The F.C. Barcelona Case
Authors: Pérez Bernabeu, Begoña
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: State aid | Burden of proof | Standard of proof | Tax advantage | Tax rate
Knowledge Area: Derecho Financiero y Tributario
Issue Date: 2019
Publisher: Lexxion
Citation: European State Aid Law Quarterly. 2019, 18(3): 377-381. doi:10.21552/estal/2019/3/17
Abstract: Without ruling on the merits of the Case, the General Court annulled the Commission’s Decision qualifying as State aid a tax regimen granted by Spain to the major Spanish professional football clubs Real Madrid, F.C. Barcelona, Athletic Club de Bilbao and Club Atlético Osasuna. Following the action for annulment from F.C. Barcelona, the General Court took the view that the Commission had not sufficiently proven that the tax regime had the effect of conferring an actual economic advantage on these four clubs.
URI: http://hdl.handle.net/10045/98498
ISSN: 1619-5272 (Print) | 2190-8184 (Online)
DOI: 10.21552/estal/2019/3/17
Language: eng
Type: info:eu-repo/semantics/article
Rights: © Lexxion Verlagsgesellschaft mbH
Peer Review: si
Publisher version: https://doi.org/10.21552/estal/2019/3/17
Appears in Collections:INV - DFT - Artículos de Revistas

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