Commission Decision (EU) 2016/2391 of 4 July 2016 on the State aid SA.29769 (2013... (32016D2391)
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 (notified under document C(2016) 4046) (Text with EEA relevance )
- 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
- (notified under document C(2016) 4046)
- (Only the Spanish text is authentic)
- (Text with EEA relevance)
- 1.
- PROCEDURE
- 2.
- DETAILED DESCRIPTION OF THE AID
- 2.1.
- THE MEASURE
- 2.2.
- GROUNDS FOR INITIATING THE PROCEDURE
- 3.
- COMMENTS FROM INTERESTED PARTIES
- 3.1.
- GENERAL OBSERVATIONS
- 3.2.
- ON THE JUSTIFICATION FOR DIFFERENT CORPORATE TAX RATES
- 3.3.
- ON THE PRESENCE OF NEW AID
- 4.
- COMMENTS FROM SPAIN
- 4.1.
- THE DIFFERENT TAXATION OF SPORT CLUBS AND SPORT LIMITED COMPANIES
- 4.2.
- THE QUALIFICATION OF THE ALLEGED AID AS EXISTING AID
- 4.3.
- THE TAX AUTONOMY OF THE PROVINCIAL GOVERNMENT OF BIZKAIA AND THE COMMUNITY OF NAVARRA
- 5.
- ASSESSMENT OF THE AID
- 5.1.
- PRESENCE OF AID
- 5.1.1. STATE RESOURCES AND IMPUTABILITY
- 5.1.2. EXISTENCE OF A SELECTIVE ADVANTAGE
- 5.1.2.1.
- Advantage
- 5.1.2.2.
- Selectivity
- 5.1.3. EFFECT ON TRADE AND DISTORTION OF COMPETITION
- 5.2.
- THE TAX AUTONOMY OF THE PROVINCIAL GOVERNMENT OF BIZKAIA AND THE COMMUNITY OF NAVARRA
- 5.3.
- THE QUALIFICATION OF THE AID AS NEW AID
- 5.4.
- COMPATIBILITY OF THE AID
- 5.5.
- RECOVERY
- 6.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
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