Judgment of the Court (Grand Chamber) of 27 June 2017

Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe

Request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 4 de Madrid

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

Case C-74/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
11/08/2017 Congregación de Escuelas Pías Provincia Betania
Judgment
ECLI:EU:C:2017:496
27/06/2017 Congregación de Escuelas Pías Provincia Betania
Judgment (Summary)
ECLI:EU:C:2017:496
27/06/2017 Congregación de Escuelas Pías Provincia Betania
Application (OJ)
08/04/2016 Congregación de Escuelas Pías Provincia Betania
Opinion
ECLI:EU:C:2017:135
16/02/2017 Congregación de Escuelas Pías Provincia Betania
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.08 Competition
    4.08.00 EU competition rules
      4.08.00.06 Definition of undertaking
        4.08.00.06.02 Entities engaged in both economic and non-economic activities
4 Internal policy of the European Union
  4.08 Competition
    4.08.00 EU competition rules
      4.08.00.06 Definition of undertaking
        4.08.00.06.02 Entities engaged in both economic and non-economic activities
4 Internal policy of the European Union
  4.08 Competition
    4.08.00 EU competition rules
      4.08.00.06 Definition of undertaking
        4.08.00.06.02 Entities engaged in both economic and non-economic activities
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.03 Advantage conferred on an undertaking
        4.09.01.03.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.01 Imputability to a public body
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.02 Use of State resources
4 Internal policy of the European Union
  4.09 State aid
    4.09.02 Damage to competition and effect on trade
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.01 Existing aid and new aid
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.00 General


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

Information not available

Date of the Opinion

  • 16/02/2017

Date of the hearing

Information not available

Date of delivery

27/06/2017


References

Publication in the Official Journal

Judgment: OJ C 283 from 28.08.2017, p.5

Application: OJ C 145 from 25.04.2016, p.21

Name of the parties

Congregación de Escuelas Pías Provincia Betania

Notes on Academic Writings

  1. Jaspers, R.M.T.M.: "Do Not Make my Father's House, a House of Trade": Catholic Church, Economic Activities and State Aid, European Law Reporter 2016 p.303-306 (DE, EN)
  2. Hojnik, Janja: Davčne olajšave za Rimo-katoliško cerkev prepovedana državna pomoč, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2017 n° 7-8 p.33-40 (SL)
  3. Fierstra, M.A.: Staatssteun en economische activiteiten van de kerk, Nederlands tijdschrift voor Europees recht 2017 p.181-189 (NL)
  4. Buckler, Julius: Staatliche Beihilfen: Befreiung von der Steuer auf Baumaßnahmen an Schulgebäude der katholischen Kirche, soweit darin Tätigkeiten wirtschaftlicher Art ausgeübt werden, Europäisches Wirtschafts- & Steuerrecht - EWS 2017 p.286-288 (DE)
  5. Berlin, Dominique: Le recours à Dieu peut être une aide…illégale, La Semaine Juridique - édition générale 2017 nº 29 p.1417 (FR)
  6. Pezet, Fabrice: Droit des aides d'État et congrégations religieuses : rendez au marché ce qui est au marché et à Dieu ce qui est à Dieu, Revue de droit fiscal 2017 Comm. 500 p.61-62 (FR)
  7. Idot, Laurence: Notion d'entreprise, Europe 2017 Août Comm. nº 313 p.27-28 (FR)
  8. Mohammad, A.H.A. ; Al Khatib, A.A.: Wanneer zijn onderwijsactiviteiten economische activiteiten in de zin van Europese staatsteunrecht? Het Hof formuleert voor het eerst een staatssteunrechtelijk beoordelingskader voor onderwijsactiviteiten, Administratiefrechtelijke beslissingen ; Rechtspraak bestuursrecht 2017 nº 45 p.2616-2621 (NL)
  9. Nicolaides, Phedon: Not Even the Church Is Absolved from State Aid Rules: The Essence of Economic Activity, European State Aid Law Quarterly 2017 p.527 - 536 (EN)
  10. Adobati, Enrica: Esenzioni fiscali a favore della Chiesa cattolica, Diritto comunitario e degli scambi internazionali 2017 p.363-364 (IT)
  11. Soņeca, Viktorija ; Petrocka-Petrovska, Elīza: Eiropas Savienības tiesa : aktualitātes judikatūrā, Jurista vārds 2017 50 p.28-32 (LV)
  12. Takis, Athanasios: Ta forologika pleonektimata ton Ekklision ypo to prisma tou enosiakou dikaiou, Armenopoulos 2017 p.1457-1458 (EL)
  13. Stefopoulou, Frosyna: Pote i foroapallagi tis Katholikis Ekklisias apotelei kratiki enisxysi?, Efimerida Dioikitikou Dikaiou 2017 p.409-418 (EL)
  14. Gatti, Mauro: Régime d'aides d'Etat et exonération fiscale d'une école religieuse, Revue des affaires européennes 2017 p.535-542 (FR)
  15. Swennen, Henri: Escuolas Pias: ook vrome ondernemers? Onderwijsinstellingen in het mededingingsrecht en in het consumentenrecht, Rechtskundig weekblad 2017-18 p.1173-1176 (NL)
  16. Dehaeck, V.: Reddite ergo, quae sunt Caesaris, Caesari, S.E.W. : Tijdschrift voor Europees en economisch recht 2018 p.64-70 (NL)
  17. Dorigo, Stefano: European Union - Tax Relief Granted to “Private-Social” Organizations and State Aid Rules: A Difficult Balance Following Betania (Case C-74/16), European Taxation 2018 nº 2/3 p.109-115 (EN)
  18. Kotsiras, Georgios A.: Dikaio Epicheiriseon & Etairion 2018 p.51-53 (EL)
  19. Saanen, N.: NJ 2018/138 - HvJ EU 27 juni 2017, C-74/16, Congregación de Escuelas Pías Provincia Betania / Ayuntamiento de Getafe - Noot, Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2018 nº 15 p.2031-2034 (NL)
  20. Neri, Marcello: Religione e spazio pubblico europeo: il potere sovrano dell'economia, Pluralismo religioso e integrazione europea (G. Giappichelli Editore) 2018 p.87-98 (IT)
  21. Maitrot de la Motte, Alexandre: XI. Fiscalité - Cour de justice, gde ch., 27 juin 2017, Congregación de Escuelas Pías Provincia Betania c/ Ayuntamiento de Getafe, aff. C‑74/16, ECLI:EU:C:2017:496, Jurisprudence de la CJUE 2017. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2018, p. 482-485 (FR)
  22. Polo Sabau, José Ramón: Estado y confesiones religiosas en el Derecho de la Unión Europea: la repercusión del artículo 17 del Tratado de Funcionamiento de la Unión Europea en la jurisprudencia del TJUE, Revista General de Derecho Europeo 2018, nº 46, p. 270-315 (ES)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Juzgado de lo Contencioso-Administrativo nº 4 de Madrid - Spain

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

Ley Orgánica 13/1982, de 10 de agosto, de reintegración y amejoramiento del Régimen Foral de Navarra, de 5 de marzo, por el que se aprueba el texto refundido de la Ley Reguladora de las Haciendas Locales (Vigente hasta el 30 de Junio de 2017)

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

Grande chambre (Cour)

Judge-Rapporteur

Arabadjiev

Advocate General

Kokott

Language(s) of the Case

  • Spanish

Language(s) of the Opinion

  • German