De nuevo sobre la posible calificación como ayuda de Estado de la exención en el impuesto sobre construcciones, instalaciones y obras a favor de la Iglesia CatólicaSentencia del Tribunal de Justicia de 27 de junio de 2017, Asunto C-74/16: Congregación de Escuelas Pías Provincia Betania

  1. José Manuel Iglesias Casais
Journal:
La Ley Unión Europea

ISSN: 2255-551X

Year of publication: 2017

Issue: 53

Type: Article

More publications in: La Ley Unión Europea

Abstract

In the Case C-74/16, the European Court of Justice answered that the ICIO’s full tax exemption to which a congregation belonging t o t h e Catholic Church is entitled in respect of works on a building intended to be used for activities that don´t have a strictly religious purpose, may be qualified as a state aid that falls under the prohibition in Article 107(1) TFEU if, and to the extent to which, those activities are economic