Opinion of Advocate General Kokott in the case Congregación de Escuelas Pías Provincia Betania.
An exemption from the tax on constructions, installations and works to which the Catholic Church is entitled under the Agreement of 3 January 1979 between the Spanish State and the Holy See concerning economic matters does not contravene the prohibition on State aid under Article 107(1) TFEU, where it affects a school building which is used by the Catholic Church, not for the commercial provision of educational services, but for the provision of education services in the context of its social, cultural and educational mission. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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