CELEX: 62019CA0362
Language: en
Date: 2021-03-04 00:00:00
Title: Case C-362/19 P: Judgment of the Court (Fifth Chamber) of 4 March 2021 — European Commission v Fútbol Club Barcelona, Kingdom of Spain (Appeal — State aid — Aid granted to certain professional football clubs — Article 107(1) TFEU — Concept of ‘advantage’ — Aid scheme — Regulation (EU) 2015/1589 — Article 1(d) — Reduced tax rate — Non-profit entities — Less advantageous tax deduction — Effect — Cross-appeal — Articles 169 and 178 of the Rules of Procedure of the Court of Justice)

3.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 163/5
            
         
      Judgment of the Court (Fifth Chamber) of 4 March 2021 — European Commission v Fútbol Club Barcelona, Kingdom of Spain
      (Case C-362/19 P) (1)
      
      (Appeal - State aid - Aid granted to certain professional football clubs - Article 107(1) TFEU - Concept of ‘advantage’ - Aid scheme - Regulation (EU) 2015/1589 - Article 1(d) - Reduced tax rate - Non-profit entities - Less advantageous tax deduction - Effect - Cross-appeal - Articles 169 and 178 of the Rules of Procedure of the Court of Justice)
      (2021/C 163/05)
      Language of the case: Spanish
      
         Parties
      
      
         Appellant: European Commission (represented by: P. Němečková, B. Stromsky and G. Luengo, acting as Agents)
      
         Other parties to the proceedings: Fútbol Club Barcelona (represented by: R. Vallina Hoset, J. Roca Sagarra, J. del Saz Cordero, A. Sellés Marco and R. Salas Lúcia, abogados), Kingdom of Spain (represented by: S. Centeno Huerta, J. Ruiz Sánchez, and by A. Rubio González, acting as Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Sets aside the judgment of the General Court of the European Union of 26 February 2019, Fútbol Club Barcelona v Commission (T-865/16, EU:T:2019:113) in so far as it upholds the second plea in law relied on at first instance, and annuls 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;
               
            
                  2.
               
               
                  Dismisses the action brought in Case T-865/16 by Fútbol Club Barcelona seeking annulment of Decision 2016/2391;
               
            
                  3.
               
               
                  Orders Fútbol Club Barcelona to bear its own costs and to pay the costs incurred by the European Commission in the proceedings before the General Court of the European Union;
               
            
                  4.
               
               
                  Orders the European Commission to bear its own costs incurred in the present appeal;
               
            
                  5.
               
               
                  Orders the Kingdom of Spain to bear its own costs.
               
            
         (1)  OJ C 238, 15.7.2019.