Futbol Club Barcelona v Commission: Foul Play—if in Doubt, the Commission to Question the Evidence Submitted by the Parties

摘要

The General Court rules that the Commission should investigate beyond the evidence submitted by the parties if it is in possession of documents calling that evidence into question. On 26 February 2019, the General Court in Case T-865/16 Futbol Club Barcelona v Commission annulled the European Commissions ('Commission) decision declaring that preferential corporate tax rate in favour of Real Madrid, FC Barcelona, Athletic Bilbao, and Atletico Osasuna constitute unlawful and incompatible State aid. In its decision, the Commission ordered Spain to determine the exact amount of aid to be recovered. In the guidance provided to the Spanish authority, the Commission recalled that State aid in this case consisted of the amount of corporate tax which the clubs paid as non-profit legal entities and the amount of tax which would have been due if the four clubs were subject to the rules of the corporate taxation of limited companies (Case COMP/SA.29769—Aid to certain Spanish football clubs).