ALERT: STATE AID - STATE RESOURCES - TAX EXEMPTION - COMMERCIAL OBJECTIVES

Tax exemption: Advocate General Juliane Kokott invites the Court of Justice of the European Union to rule that tax exemptions for religious schools may or may not contravene the prohibition on State aid depending on whether they affect a school building which is used for the provision of educational services in the context of its social, cultural and educational mission or for genuinely commercial objectives (Congregación de Escuelas Pías Provincia Betania/Ayuntamiento de Getafe)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 16 February 2017, Advocate General Juliane Kokott delivered her Opinion. in Case C-74/16 (Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe): reference for a preliminary ruling from the Juzgado Contencioso-Administrativo No 4 de Madrid (Spain). Does it constitute State aid prohibited by Article 107(1) TFEU for a Member State to exempt a church from certain taxes, even for activities which do not have a strictly religious purpose? That is, in substance, the question put to the Court in the present case. In the present case, under an agreement concluded in 1979 with the Holy See, the Kingdom of Spain grants the Catholic Church

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • L’actu-concurrence (Paris)

Quotation

Alain Ronzano, Tax exemption: Advocate General Juliane Kokott invites the Court of Justice of the European Union to rule that tax exemptions for religious schools may or may not contravene the prohibition on State aid depending on whether they affect a school building which is used for the provision of educational services in the context of its social, cultural and educational mission or for genuinely commercial objectives (Congregación de Escuelas Pías Provincia Betania/Ayuntamiento de Getafe), 16 February 2017, Concurrences N° 2-2017, Art. N° 84063, www.concurrences.com

Visites 333

All reviews