The Court of Justice has given a judgment in the case Congregación de Escuelas Pías Provincia Betania.
The Court states that the tax exemption at issue may constitute unlawful state aid if and to the extent to which the activities carried on in the premises in question are economic activities, a matter which is for the Spanish court to determine. The Court notes in that regard that only the educational activities that are not subsidised by the Spanish State appear to be economic in character, since they are financed essentially by private contributions, particularly from students and their parents, to school costs. It also states that it will be for the national court to determine whether and to what extent the premises in question are used, at least in part, for such economic activities. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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