Real Madrid winger Gareth Bale has been fined €337,000 (£299,035) by the Spanish tax authorities.

The fine followed an investigation by the Spanish Tax Authority which found the footballer was using a UK company – Primesure Limited – to avoid paying taxes on his image rights in Spain.

Miles Dean commented:

“This £300,000 fine handed to Gareth Bale is evidence, if ever any more was needed, that the Spanish tax authorities simply ride rough shod over the rule of law.

“As a UK citizen resident in the EU, Bale is perfectly entitled to use a company established in his country of domicile to hold and manage assets, in this case his image rights.

“Moreover, the Spanish authorities appear to disregard the rights of an EU citizen to establish themselves within the EU. This is a blatant breach of Bales’ fundamental freedoms of establishment as are enshrined under the Treaty on the Functioning of the European Union (TFEU).

“Such frivolity towards the rule of law and due process should be deeply troubling to all Spanish and EU citizens.”

Read Miles’ comments in economia , Inside World Football , Taxation and CCH Daily