State aid and sport: preferential tax regimes in the football sector in the light of european competition law

Abstract

In recent years, the State aid regime has taken on a major role in the field of European taxation. Among other cases which have been much commented on, the cases initiated against several Spanish football clubs for supposed illegal tax aid granted by the State have had a considerable impact. Given the intensity with which the concession of this type of aid in the field of sport has been examined, in the present paper we analyse the compatibility with the European common market of the preferential tax
regimes implemented by the Spanish Government on the occasion of two football competitions held in our country.