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Case T-679/16: Judgment of the General Court of 26 February 2019 — Athletic Club v Commission (State aid — Aid granted by the Spanish authorities to certain professional football clubs — Preferential tax rate on the income of the clubs authorised to operate as non-profit organisations — Decision declaring that the aid is incompatible with the internal market — Action for annulment — Interest in bringing proceedings — Admissibility — Infra-State measure — Selective nature — Distortion of competition — Effect on trade between Member States — Alteration to existing aid — Duty to state reasons)

ECLI:EU:UNKNOWN:62016TA0679

62016TA0679

February 26, 2019
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Official Journal of the European Union

C 131/40

(Case T-679/16) (<span class="super note-tag">1</span>)

(State aid - Aid granted by the Spanish authorities to certain professional football clubs - Preferential tax rate on the income of the clubs authorised to operate as non-profit organisations - Decision declaring that the aid is incompatible with the internal market - Action for annulment - Interest in bringing proceedings - Admissibility - Infra-State measure - Selective nature - Distortion of competition - Effect on trade between Member States - Alteration to existing aid - Duty to state reasons)

(2019/C 131/44)

Language of the case: Spanish

Parties

Applicant: Athletic Club (Bilbao, Spain) (represented by: E. Lucas Murillo de la Cueva and J.M. Luís Carrasco, lawyers)

Defendant: European Commission (represented by: G. Luengo, B. Stromsky and P. Němečková, Agents)

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 of the judgment

The Court:

1.Dismisses the action;

2.Orders Athletic Club to pay the costs.

(<span class="note"> <a id="ntr1-C_2019131EN.01004001-E0001" href="#ntc1-C_2019131EN.01004001-E0001">*1</a> </span>) OJ C 419, 14.11.2016.

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