The EU Court of Justice finds that tax exemptions granted by Spain to the Catholic church can constitute State aid if they relate to economic activities (Congregación de Escuelas Pías Provincia Betania / Ayuntamiento de Getafe)

Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no relationships with a party or related third party. Article will need e-Competitions Board approval before publication.

Even the Catholic Church Is not Absolved from State Aid Rules: The Essence of Economic Activity - PART I*Even the Catholic Church Is not Absolved from State Aid Rules: The Essence of Economic Activity - PART II* Purely religious activities and education funded by the state are not economic in nature. Introduction On 27 June 2017 the Court of Justice ruled in case C‑74/16, Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe. The ruling was in response to a request from a Spanish administrative court dealing with a tax dispute between religious schools and the municipality of Getafe. This is an important judgment because the Court had to answer the question whether activities carried out by religious establishments were economic in nature. The gravity of the case

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Phedon Nicolaides, The EU Court of Justice finds that tax exemptions granted by Spain to the Catholic church can constitute State aid if they relate to economic activities (Congregación de Escuelas Pías Provincia Betania / Ayuntamiento de Getafe), 27 June 2017, e-Competitions Bulletin June 2017, Art. N° 89926

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