Análisis de la STJUE de 4 de marzo de 2021 relativa a la consideración como ayuda de estado del régimen fiscal de los clubes deportivos que no se transformaron en sad
ISSN: 2171-5556
Année de publication: 2021
Número: 72
Type: Article
D'autres publications dans: Revista Aranzadi de derecho de deporte y entretenimiento
Résumé
n its judgment of 4 March 2021, the Court of Justice of the European Union sets aside the judgment of the General Court under appeal by which the Commission’s decision classifying as unlawful and incompatible State aid the tax scheme of four Spanish professional football clubs had been annulled and the action which had been brought by Fútbol Club Barcelona against that decision is definitively rejected. This paper critically analyses the grounds on which the Court has reached this conclusion.