Language of document :

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)

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.

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1 OJ C 145, 25.4.2016.