Judgment of the General Court (Fourth Chamber) of 26 February 2019

Fútbol Club Barcelona v European Commission

State aid — Aid granted by the Spanish authorities in favour of certain professional football clubs — Preferential income tax rate applied to clubs authorised to benefit from the status of non-profit entity — Decision declaring the aid incompatible with the internal market — Freedom of establishment — Advantage

Case T-865/16



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
29/03/2019 Fútbol Club Barcelona v Commission
Judgment
ECLI:EU:T:2019:113
26/02/2019 Fútbol Club Barcelona v Commission
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:T:2019:113
26/02/2019 Fútbol Club Barcelona v Commission
Application (OJ)
13/01/2017 Fútbol Club Barcelona v Commission
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.06 Formal investigation procedure
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.06 Formal investigation procedure


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 07/12/2016

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

26/02/2019


References

Publication in the Official Journal

Judgment: OJ C 139 from 15.04.2019, p.46

Application: OJ C 30 from 30.01.2017, p.57

Name of the parties

Fútbol Club Barcelona v Commission

Notes on Academic Writings

  1. Vuitton, Raphael: Football - Avantage, Concurrences : revue des droits de la concurrence 2019 nº 2 p.133-137 (FR)
  2. Blockx, J.: Zaak T-679/16, Athletic Club / Commissie, S.E.W. : Tijdschrift voor Europees en economisch recht 2019 p.474-475 (NL)
  3. Heezik, M.C.: Selectiviteit veronderstelt niet steeds een voordeel, Tijdschrift voor Staatssteun 2019 p.132-141 (NL)
  4. Pérez Bernabeu, Begoña: How to Determine the Existence of a Tax Advantage: The F.C. Barcelona Case, European State Aid Law Quarterly 2019 Vol.18 N°3 p.377-381 (EN)
  5. Billard, Olivier ; Benedetti, Julie: Quelle place pour les considérations économiques dans l'appréciation de l'existence d'un avantage?: réflexions sur la jurisprudence récente de la Cour de justice de l'Union européenne : commentaire sous les arrêts FIH (C-579/16 P), FC Barcelona/Commission (T-865/16) et Real Madrid/Commission (T-791/16), Revue des affaires européennes 2019 p.209-218 (FR)
  6. Przerwa, Jan ; Polanec, Jon: Fútbol Club Barcelona v Commission: Foul Play—if in Doubt, the Commission to Question the Evidence Submitted by the Parties, Journal of European Competition Law & Practice 2019 Vol. 10 nº 8 p.482-484 (EN)
  7. Idot, Laurence: Aides d'État - Forme juridique imposée aux clubs sportifs, Europe 2019, Avril nº 4, Comm. 159 (FR)
  8. Kornbeck, Jacob: Spanish professional football clubs: how salient is the exact nature of the aid? · Cases T-865/16 FC Barcelona v Commission, C-362/19 P Commission v FC Barcelona, T-791/16 Real Madrid CF v Commission, T-766/16 Hércules CF v Commission, T-732/16 Valencia, European State Aid Law Quarterly 2021 p. 120-138 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Actions for annulment : application granted

Formation of the Court

quatrième chambre (Tribunal)

Judge-Rapporteur

Kanninen

Advocate General

Information not available

Language(s) of the Case

  • Spanish

Language(s) of the Opinion

    Information not available