Ex-footballer Samuel Eto'o wins 21-year tax dispute as court overturns 900,000-euro claim

Judges ruled that tax inspectors exceeded the legal time limit for their investigation and failed to justify delays that had been used to extend the proceedings

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Former Cameroon international footballer Samuel Eto'o has won an appeal against Spain's tax authorities after the National Court overturned decisions requiring him to ... pay almost 900,000 euros relating to his 2005 tax affairs.

The ruling annuls previous decisions by the Central Economic-Administrative Court and the Regional Economic-Administrative Court of Catalonia, as well as the tax assessment and penalty imposed on the former Barcelona striker in connection with his 2005 Personal Income Tax return.

According to the earlier rulings, Eto'o received income from the transfer of his image rights to Puma and Barcelona that should have been declared as investment income on his tax return. Tax authorities argued that the income was not declared directly and was instead channelled through several companies.

The tax office sought to recover more than 409,000 euros in unpaid tax. Penalties increased the total amount claimed to almost 900,000 euros.

A long-running saga

The case was the final unresolved issue in Eto'o's tax affairs in Spain. The former footballer had previously accepted responsibility for tax fraud relating to the years between 2006 and 2009, paying 3.8 million euros and receiving a 22-month prison sentence. However, the 2005 tax year remained under dispute.

In its ruling, the Fourth Section of the Contentious-Administrative Chamber found that the tax authorities' actions were not in accordance with the law.

The court stated that "the effective time of action by the Inspectorate exceeded the legal limit of twelve months in force at the time" and found that the tax authorities failed to prove that delays attributed to Eto'o justified extending the investigation.

The ruling can still be challenged through an appeal before the Supreme Court.

The decision brings to an end a lengthy legal process and follows other high-profile tax disputes involving figures such as singer Shakira and Xabi Alonso.