The Resource How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission

How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission

Label
How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
Title
How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
Creator
Subject
Language
eng
Summary
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
Citation source
In: European State aid law quarterly. - Berlin. - Vol. 17 (2019), no. 3 ; p. 377-381
http://library.link/vocab/creatorName
Pérez Bernabeu, B
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • sports club
  • ECJ case law
  • burden of proof
  • tax rate
Label
How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
Instantiates
Publication
Label
How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
Publication

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