{"id":16790,"date":"2021-03-09T12:36:32","date_gmt":"2021-03-09T12:36:32","guid":{"rendered":"http:\/\/triniti.eu\/insights\/euroopa-komisjon-fc-barcelona-10-1-e-riigiabi-ov-triniti-konkurentsioiguse-nupuke\/"},"modified":"2026-09-16T12:27:51","modified_gmt":"2026-09-16T09:27:51","slug":"euroopa-komisjon-fc-barcelona-10-1-e-riigiabi-ov-triniti-konkurentsioiguse-nupuke","status":"publish","type":"insights","link":"https:\/\/triniti.eu\/et\/uudised\/euroopa-komisjon-fc-barcelona-10-1-e-riigiabi-ov-triniti-konkurentsioiguse-nupuke\/","title":{"rendered":"Euroopa Komisjon &#8211; FC Barcelona 1:0 (1. E. Riigiabi (OV)) (TRINITI konkurentsi\u00f5iguse nupuke)"},"content":{"rendered":"<p>1990.aastal v\u00f5eti Hispaanias vastu seadus, millega kohustati professionaalseid spordiklubisid ennast registreerima aktsiaseltsidena ehk \u00e4ri\u00fchingutena, v\u00e4lja arvatud teatud eranditel. Neljale tuntud jalgpalliklubile (F\u00fatbol Club Barcelona (FCB), Club Atl\u00e9tico Osasuna (Pamplona), Athletic Club (Bilbao) and the Real Madrid Club de F\u00fatbol (Madrid) antud erand sobis ja nad said j\u00e4tkata oma tegevust mittetulundus\u00fchinguna. Mittetulundus\u00fchinguna j\u00e4tkates said nad ka kasu maksuseadusandlusest, kuna neile rakendus soodsam tulumaksum\u00e4\u00e4r.<!--more--><\/p>\n<p><a href=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2021\/03\/children-1822688_1280.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12382\" src=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2021\/03\/children-1822688_1280.jpg\" alt=\"\" width=\"1280\" height=\"834\" \/><\/a><\/p>\n<p>2016.a. leidis Euroopa Komisjon, et selline maksusoodustus, v\u00f5rreldes teiste professionaalsete spordiklubidega, kujutab endast ebaseaduslikku riigiabi. 2019.a. veebruaris aga t\u00fchistas Euroopa Liidu \u00dcldkohus Komisjoni otsuse argumendiga, et Komisjon ei ole piisavalt t\u00f5estanud majandusliku eelise olemasolu.<\/p>\n<p>4.m\u00e4rtsi 2021.a. otsusega rahuldas Euroopa Kohus Komisjoni kaebuse ning otsustas asja Komisjoni kasuks. Peamine vaidlusk\u00fcsimus oli, kas Komisjon peab konkreetselt kvantifitseerima majandusliku kasu ehk maksusoodustuse, mille riigiabi saaja igal aastal sai. Kohus leidis, et isegi kui selline t\u00e4pne kvantifitseerimine ei ole v\u00f5imalik, ei v\u00e4lista see Komisjoni \u00f5igust algatada menetlust. K\u00fcll aga omab kvantifitseerimine t\u00e4hendust iga konkreetse riigiabi saaja suhtes j\u00e4rgmiste sammude rakendamisel ehk, mis on see konkreetne riigiabi summa, mida riigiabi saaja peaks tagasi maksma.<\/p>\n<p>Eesti kontekstis on antud lahend oluline, kuna ka meil on aeg-ajalt k\u00e4sitletud erinevate maksusoodustuste v\u00f5imaldamist. FC Barcelona lahend veel t\u00e4iendavalt kitsendas n\u00f5elasilma, millest peab maksusoodustus l\u00e4bi mahtuma, et see oleks \u00fchisturuga kokkusobiv ning laiendas Komisjoni diskretsiooni algatada ebaseadusliku riigiabi kontrollimenetlusi.<\/p>\n","protected":false},"featured_media":2788,"template":"","meta":{"_acf_changed":false,"footnotes":""},"person_countries":[296],"people_industries":[],"experience_practice_area":[],"insight_category":[430],"class_list":["post-16790","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","insight_category-blogi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Euroopa Komisjon - FC Barcelona 1:0 (1. E. 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