Judgment — ECLI:EU:T:2019:112
Date: 2019-02-26
Language of the case: Spanish
Court formation: Fourth Chamber
Subject matter: State aids;Competition
Procedure: Action for annulment - unfounded
Origin: Spain

summary of the pleas in law on which the application is based — Similar requirements for submissions made in support of a plea — Imprecise formulation of a claim — Inadmissibility (Rules of Procedure of the General Court, Art. 76(1)(c)) (see paras 38-40) 4. State aid — Concept — Special tax regime conferring an advantage on an undertaking — Exact amount of aid which can only be determined by reference to certain factors unrelated to that regime — Irrelevant (Art. 107(1) TFEU) (see para. 53) 5. State aid — Concept — Selective nature of the measure — Measure conferring a tax advantage — Appropriate criterion for establishing the selectivity of the measure — Introduction between operators that are in a comparable factual and legal situation of a distinction that is not justified by the nature and general structure of a general tax system (Art. 107(1) TFEU) (see paras 59, 64-67, 70) 6. State aid — Effect on trade between Member States — Adverse effect on competition — Aid of little importance in a sector with lively competition — National professional sport sector (Art. 107(1) TFEU) (see paras 76-82) 7. State aid — Existing aid and new aid — Concept — Legislative amendments affecting an aid scheme — Treated as new aid — Conditions (Art. 108(1) and (3) TFEU; Council Regulation 2015/1589, Art. 1(c); Commission Regulation No 794/2004, Art. 4(2)) (see paras 94-96) Re: Action under Article 263 TFEU for annulment of Articles 1, 4 and 5 of Commission Decision (EU) 2016/2391 of 4 July 2016 on the State aid SA.29769 (2013/C) (ex 2013/NN) implemented by Spain for certain football clubs (OJ 2016 L 357, p.1), in so far as they concern the applicant. Operative part The Court: 1. Dismisses the action; 2. Orders Athletic Club to pay the costs.