The Madrid Administrative Court of Spain dismisses the action against assessment of the works on buildings tax on the ground that the exemption claimed by a religious congregation constitutes unlawful state aid

Ordóñez-Solís, David

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8 Jan 2018

The Madrid Administrative Court of Spain dismisses the action against assessment of the works on buildings tax on the ground that the exemption claimed by a religious congregation constitutes unlawful state aid

KEYWORDS

Reference

Madrid Administrative of Spain, Grand Chamber, Congregación de Escuelas Pías Provincia Betania, Case C-74/16, Court decision, 8 January 2018 (Spanish)

Madrid Administrative Court, after having referred the matter to the ECJ for a preliminary ruling, dismisses the action against the refusal of the work on buildings tax exemption applicable to a religious congregation, the Piarists, on the ground that it constitutes unlawful aid and without taking into account that it could be de minimis State aid. Background & facts of the case Madrid Administrative Court requested

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Author

David Ordóñez-Solís
Judicial Ethics Commission (Madrid)

39 contributions 2003 visits

Quotation

David Ordóñez-Solís, The Madrid Administrative Court of Spain dismisses the action against assessment of the works on buildings tax on the ground that the exemption claimed by a religious congregation constitutes unlawful state aid, 8 January 2018, e-Competitions January 2018, Art. N° 106761

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