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How to Determine the Existence of a Tax Advantage · Case T-865/16 F.C. Barcelona · Annotation by Begoña Pérez Bernabeu

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

Begoña Pérez Bernabeu


Keywords: State aid, Burden of proof, Standard of proof, tax advantage, tax rate

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.
Keywords: State aid; Burden of proof; Standard of proof; tax advantage; tax rate.

Begoña Pérez Bernabeu is a Tax Law Professor at the University of Alicante, Spain, and Member of the Research Excellence Group PROMETEO/2016/053.


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