70In that respect, it should furthermore be noted that it is common ground that both the tax provisions applicable to non-profit entities and the derogating rule allowing certain clubs to continue to benefit from that regime are contained in a measure of general scope, namely, first, the Law on corporate tax and, second, the seventh additional provision of Law 10/1990.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.