Request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 1 de Ferrol (Spain) in the case Navantia.

Is the tax exemption enjoyed by NAVANTIA, S.L. in respect of the Impuesto de Bienes Inmuebles (Tax on Real Property) compatible with Article 107 TFEU, and is it compatible with Article 107 TFEU for a Member State (SPAIN) to establish a tax exemption in respect of State-owned land (property registered as 2825201QA5422N0001YG), made available to a private company whose capital is entirely publicly owned (NAVANTIA, S.L.), on which that company provides goods and services that may be traded between Member States?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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