The Resource Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective

Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective

Label
Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
Title
Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
Creator
Subject
Language
eng
Summary
On 27 June 2017, the European Court of Justice handed down a judgment in another fiscal State aid case concerning a tax exemption granted by Spain to a religious congregation performing educational services (Case C-74/16, Congregación de Escuelas Pías Provincia Betania). The Court of Justice's judgment is relevant for future fiscal State aid cases for a number of reasons, which are discussed in this article. Firstly, the case adds to the growing body of case law regarding the interpretation of the selectivity requirement in tax matters. Secondly, the case provides insight into what constitutes an 'economic activity' and an 'undertaking' for State aid purposes, and specifically deals with the role played by the receipt of remuneration in this respect. Finally, the case sheds light on an issue of the interaction between an instrument of public international treaty law and various aspects of EU State aid law
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 6 ; p. 292-302
http://library.link/vocab/creatorName
Luts, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • ECJ case law
  • economic activity
  • exemption
Label
Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
Instantiates
Publication
Label
Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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