CELEX: 62016CA0074
Language: en
Date: 2017-06-27 00:00:00
Title: Case C-74/16: Judgment of the Court (Grand Chamber) of 27 June 2017 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo No 4 de Madrid — Spain) — Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe (Reference for a preliminary ruling — State aid — Article 107(1) TFEU — Meaning of ‘State aid’ — Meaning of ‘undertaking’ and ‘economic activity’ — Other conditions for the application of Article 107(1) TFEU — Article 108(1) and (3) TFEU — Meaning of ‘new aid’ and ‘existing aid’ — Agreement of 3 January 1979 between the Kingdom of Spain and the Holy See — Tax on construction, installations and works — Exemption for buildings belonging to the Catholic Church)

28.8.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 283/5
            
         Judgment of the Court (Grand Chamber) of 27 June 2017 (request for a preliminary ruling from the Juzgado de lo Contencioso-Administrativo No 4 de Madrid — Spain) — Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe
   (Case C-74/16) (1)
   
   ((Reference for a preliminary ruling - State aid - Article 107(1) TFEU - Meaning of ‘State aid’ - Meaning of ‘undertaking’ and ‘economic activity’ - Other conditions for the application of Article 107(1) TFEU - Article 108(1) and (3) TFEU - Meaning of ‘new aid’ and ‘existing aid’ - Agreement of 3 January 1979 between the Kingdom of Spain and the Holy See - Tax on construction, installations and works - Exemption for buildings belonging to the Catholic Church))
   (2017/C 283/06)
   Language of the case: Spanish
   
      Referring court
   
   Juzgado de lo Contencioso-Administrativo No 4 de Madrid
   
      Parties to the main proceedings
   
   
      Applicant: Congregación de Escuelas Pías Provincia Betania
   
      Defendant: Ayuntamiento de Getafe
   
      Operative part of the judgment
   
   A tax exemption such as that at issue in the main proceedings, to which a congregation belonging to the Catholic Church is entitled in respect of works on a building intended to be used for activities that do not have a strictly religious purpose, may fall under the prohibition in Article 107(1) TFEU if, and to the extent to which, those activities are economic, a matter which it is for the referring court to determine.
   
      (1)  OJ C 145, 25.4.2016.