Abstract
The ECJ, in European Commission v. Fútbol Club Barcelona (Case C-362/19 P), ruled that the special tax regime for certain Spanish sports clubs constitutes State aid, annulling the previous decision of the General Court of the European Union and endorsing the European Commission's decision. In this case, the burden of proof that falls on the Commission in State aid procedures in tax matters was particularly contentious. This article provides commentary on the decision.
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