Taxes: Advocate General Pitruzzella, recalling the rules of evidence to which the European Commission is subject when examining an aid scheme, calls on the Court of Justice of the European Union to censure the judgment of the General Court of the European Union which annulled the European Commission’s decision classifying as State aid the derogating tax regime of four Spanish professional football clubs (Fútbol Club Barcelona)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 15 October 2020, Advocate General Giovanni Pitruzzella presented his conclusions. in Case C-362/19 (Fútbol Club Barcelona v Commission) concerning the few professional football clubs in Spain which are exempt from conversion into sports limited companies Article 19(1) of Law 10/1990 on Sport obliged all professional sports clubs in Spain to convert into sports joint stock companies (SAS). The reason for the introduction of the measure was that many clubs had been mismanaged because neither the members nor the directors assumed any financial responsibility for the economic losses that could be generated. The aim was to establish a model of economic and