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.