The origin of the procedure dates back to July 2019 when the Special Delegation of the Tax Agency of the Spanish Autonomous Community of Catalonia began to investigate FC Barcelona for issues with their Corporate Income Tax returns for the financial years 2015 to 2018 and Value Added Tax for the tax periods 2015 to 2017. Following the tax inspection, the club complied with the inspection’s settlement proposals and regularised its tax situation regarding these investigations.

Following this, and given the suspicion that certain payments made by FC Barcelona to Mr. E. Negreira[1], Vice-President of the Technical Committee of Referees (CTA - Comité Técnico de Arbitros in Spanish) did not...

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